GSTR-1 is the monthly or quarterly return that every GST-registered business must file to report all outward supplies (sales) made during the tax period. It is the primary document through which your buyers get their Input Tax Credit (ITC) credited in their GSTR-2B. An accurate, timely GSTR-1 is critical for your business ecosystem.
Who Must File GSTR-1?
All GST-registered taxpayers EXCEPT:
Due date:
- ▸Composition scheme taxpayers (they file GSTR-4)
- ▸Input Service Distributors (file GSTR-6)
- ▸Non-resident taxable persons (file GSTR-5)
- ▸TDS deductors (file GSTR-7)
- ▸TCS collectors (file GSTR-8)
- ▸Monthly filers (turnover > ₹1.5 crore): 11th of the following month
- ▸Quarterly filers (QRMP scheme, turnover ≤ ₹5 crore): 13th of the month after the quarter
GSTR-1 Table-wise Breakdown
Table 4 — Taxable Outward Supplies to Registered Persons (B2B)
Report all GST invoices raised to GST-registered businesses. Buyers will see these in their GSTR-2B for ITC claim. Include: GSTIN of buyer, invoice no., date, value, tax rate, CGST/SGST/IGST amounts.
Table 5 — Taxable Outward Inter-State Supplies to Unregistered Persons > ₹2.5 lakh (B2C Large)
Inter-state supplies above ₹2.5 lakh to unregistered buyers need invoice-level reporting.
Table 6 — Zero-Rated Supplies (Exports)
Report all export invoices with or without payment of IGST. Include shipping bill details for exports.
Table 7 — Taxable Supplies to Unregistered Persons (B2C Small)
Consolidated state-wise and rate-wise summary of all other B2C supplies.
Table 9 — Debit/Credit Notes
Report all CDNs (Credit/Debit Notes) issued to GST registered buyers.
Table 11 — Advances Received
Advance received for future supply (if goods not supplied in same period). Pay GST on advances.
Table 12 — HSN Summary
HSN-wise summary of all outward taxable supplies. Mandatory for all taxpayers.
Common Mistakes in GSTR-1 Filing
- ▸Wrong GSTIN of buyer — Causes ITC mismatch; buyer cannot claim credit
- ▸Missing credit notes — Over-reporting can trigger excess ITC claims
- ▸Wrong tax rate — Leads to demand notice from GST officer
- ▸Missing export invoices — Delays LUT-based refund
- ▸Not reporting zero-rated supplies — Compliance gaps
- ▸HSN mismatch — Different HSN in GSTR-1 vs physical invoice
- ▸Not amending errors — GSTR-1 allows amendments in the next period (Table 9A/9B)
GSTR-1 Amendment Process
If you made an error in a past GSTR-1:
- ▸Errors in Table 4 (B2B invoices) → Amend in Table 9A of the next period
- ▸Errors in CDNs → Amend in Table 9C
- ▸Errors in B2C → Amend in Table 10
- ▸Deadline: You can amend only in the immediately following period's GSTR-1
Conclusion
GSTR-1 is the foundation of your GST compliance — errors here create ITC mismatches for your buyers and compliance notices for you. Biswa Corporate Solutions provides accurate GSTR-1 filing services with HSN mapping, invoice reconciliation, and timely submission — covering all your return filing needs.
