How to File GSTR-1

GSTR-1 Filling Step Process in Easy way 

GSTR-1 is a quarterly or monthly return to be filed by a registered GST taxpayer to furnish details of all outward supplies (sales) of goods and services.

✅What is GSTR-1?

Full Form: Goods and Services Tax Return-1

Purpose: To furnish sales, debit/credit notes, and advance receipts.

Who files: All regular GST-registered businesses (except composition scheme holders, input service distributors, etc.)

Frequency:

Monthly: If turnover > ₹5 crore or opted for monthly filing.

Quarterly: If turnover ≤ ₹5 crore and opted under QRMP Scheme.

Due Dates:

Return Type Period Due Date

Monthly Every Month 11th of next month

Quarterly Every Quarter 13th of month following quarter

👉Details to Report in GSTR-1:

B2B Invoices – Invoice details for registered buyers

B2C Large – Sales to unregistered buyers > ₹2.5 lakh (interstate)

B2C Small – Small sales summary

Credit/Debit Notes

Exports

Advance Received

HSN Summary

Format of GSTR 1 details:  

Link to be download :https://www.gst.gov.in/download/returns

How to File GSTR-1 – Step by Step on GST Portal:

Step 1: Login

Visit :https://www.gst.gov.in

Log in using GSTIN, username & password

Step 2: Visit Returns Dashboard

Click on 'Returns Dashboard'

Choose Financial Year and Return Filing Period

Step 3: Choose GSTR-1

Click on 'Prepare Online' or 'Prepare Offline' (for bulk uploads)

If you go offline then you have to upload a JSON file which is prepared by the offline tools through download GST Portal.

Link for JSON file create offline tool: https://www.gst.gov.in/download/returns

Then you show like this dashboard given below:

If you choose online option you have to fill details on online mode as given direct page by portal. You show this dashboard given below 👇 

👉Step 4: Enter Outward Supplies

Complete all the required parts:

• B2B invoices
• B2B amendment 
• B2C (Large/Small)
• Exports
• Export credit note/ Debit notes 
• Credit/Debit notes, etc.
• CDNR amendment 
• HSN
• Document 
• Exempt or Nil rated supply 

👉Step 5: Save & Preview

Click 'Generate Summary'

Use 'Preview' to check data

👉 Step 6: Submit

Click 'Submit', status will become "Submitted"

👉 Step 7: File with DSC or EVC

Click 'File Return'

Choose Authorized Signatory

File with DSC or OTP through EVC

👉Step 8: Acknowledgement

ARN (Acknowledgement Reference Number) is created after filing.

👉 Important Points:

No late fee for GSTR-1, but delay can impact buyer's ITC.

GSTR-1 cannot be modified – mistakes can be rectified in subsequent month's return.

Utilize offline tool in case you have bulk invoices (available for download from GST portal).

Author

Shabnam