Report your monthly or quarterly outward supplies by filing GSTR-1 on the GST portal.
Jurisdiction
All of India
Who applies
All GST-registered taxpayers (regular and SEZ suppliers) who are required to report outward supplies (sales) — monthly for large taxpayers, quarterly for small taxpayers under QRMP scheme
Typical time
1–3 hours per filing period (depends on number of invoices); due by 11th of the following month (monthly) or the month after the quarter end (QRMP)
Fee
Free (late fees apply for delayed filing: ₹50/day for tax liability returns; ₹20/day for nil returns; subject to maximum ₹10,000 per return)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | GSTIN and GST portal login credentials | Original | Required to access the GST portal and file the return for the registered GSTIN |
| 2 | Sales invoices for the period (B2B — GST-registered buyers) | Soft copy (PDF) | Invoice-level details (invoice number, date, buyer GSTIN, taxable value, GST amount) must be entered or uploaded in GSTR-1 |
| 3 | Sales invoices (B2C large — unregistered buyers, value above ₹2.5 lakh) | Soft copy (PDF) | Inter-state B2C invoices above ₹2.5 lakh must be reported invoice-wise in GSTR-1 |
| 4 | Export invoices and shipping bills | Soft copy (PDF) | Export sales must be reported in GSTR-1 with shipping bill reference to claim GST refund on exports |
| 5 | Debit notes and credit notes issued | Soft copy (PDF) | All debit notes (additional charges) and credit notes (discounts/returns) issued during the period must be reported in GSTR-1 |
| 6 | HSN summary of outward supplies | Soft copy (PDF) | HSN-wise summary of goods/services supplied; mandatory for taxpayers above ₹5 crore turnover at 6-digit HSN level |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Before filing, compile all tax invoices, debit notes, and credit notes issued during the filing period. Segregate supplies into: B2B (to GST-registered recipients), B2C Large (to unregistered buyers; inter-state invoices above ₹2.5 lakh), B2C Small (all other B2C), exports (with and without payment of IGST), NIL-rated/exempt/non-GST supplies, and advances received. Verify invoice numbering is sequential, GST rates are correctly applied, and buyer GSTINs (for B2B) are valid.
Log in to gst.gov.in using your GSTIN and password. Navigate to 'Returns > Returns Dashboard'. Select the Financial Year and the Return Filing Period (month or quarter). Click 'Prepare Online' for GSTR-1. If you have a large number of invoices, choose 'Upload via JSON' or use GSTIN-integrated accounting software to bulk upload. The portal supports direct invoice entry, Excel upload via offline tool, and JSON upload via API (for large businesses or accounting software).
Enter invoice data for each category: B2B invoices (Section 4), B2C Large (Section 5), exports (Section 6A/6B), debit/credit notes (Section 9), and advances (Section 11). For B2B invoices, the data is auto-populated in the buyer's GSTR-2B for their input tax credit — accuracy is critical. Use the GST Offline Tool to prepare data in the system-specified format (JSON) and upload it, especially when invoice count is high. Verify each section total against your books.
After entering all data, click 'Preview GSTR-1' to generate a draft PDF summarising all entries. Cross-check the summary figures — taxable value, IGST, CGST, SGST — against your accounting records and bank statements. Check that the total number of invoices, credit notes, and debit notes matches your books. Any errors at this stage should be corrected before submission, as amendments after filing require a correction in the next period's return.
Click 'Submit' to freeze the data (no changes possible after this). Then click 'File GSTR-1' and authenticate using DSC (for companies and LLPs) or EVC (OTP for other taxpayers). On successful filing, an ARN (Acknowledgement Reference Number) is generated confirming the return has been filed. The data filed in GSTR-1 is auto-populated in the buyer's GSTR-2B by the 14th of the following month; timely filing ensures buyers can claim their input tax credit (ITC) on time.
State GST Department or CBIC
Post-filing — if discrepancies are noticed or ITC mismatch notice is issued
Reviews discrepancies between GSTR-1 and GSTR-3B, issues notices (ASMT-10/DRC-01) for unexplained differences, and conducts scrutiny of returns.
Log in to file GSTR-1, enter or upload invoice details, preview, submit, and file the return; also used to track filing status and download filed returns.
Download the offline Excel/JSON tool to prepare GSTR-1 data in bulk before uploading to the GST portal, useful when invoice count is large.
Incorrect invoice details, wrong GSTIN of buyer, or missing invoices in GSTR-1 directly reduce the buyer's Input Tax Credit in GSTR-2B, damaging business relationships and compliance scores.
Monthly GSTR-1 is due by the 11th of the following month; QRMP quarterly GSTR-1 is due by the 13th of the month after the quarter end; late filing blocks the buyer's ITC for that period.
GSTR-1 cannot be revised once filed; corrections to invoice details, amounts, or GSTINs must be made as amendments in the subsequent month's or quarter's GSTR-1.
The GST portal auto-compares GSTR-1 declared turnover/tax with GSTR-3B figures; significant unexplained differences trigger system-generated notices.
Even if there are no outward supplies in a month/quarter, a nil GSTR-1 must be filed before the due date; non-filing attracts late fees of ₹20/day (nil return) or ₹50/day (tax liability return).