GSTR-1

What goes in GSTR-1

• B2B invoices, invoice by invoice, with the buyer's GSTIN, so buyers see them in their GSTR-2B.
• Large inter-state B2C invoices individually; other B2C sales in summary by state and rate.
• Credit and debit notes, exports, nil-rated and exempt supplies, and advances.
• An HSN-wise summary of everything sold, and a list of documents issued.

Our full guide on what GSTR-1 is goes through each table.

When it is filed

Monthly filers file by the 11th of the next month. Businesses in the QRMP scheme file quarterly by the 13th of the month after the quarter and can upload B2B invoices month by month through the invoice furnishing facility. Late filing attracts a late fee. Due dates are sometimes extended by notification, so check GSTR-1 due dates and gst.gov.in. Corrections to a filed GSTR-1 can be made through GSTR-1A or in a later period's return, within limits.

Example

In October a wholesaler issues 120 B2B invoices worth ₹38,00,000 taxable, 400 small B2C bills worth ₹6,00,000, and two credit notes for returns worth ₹40,000. In GSTR-1 for October, the 120 invoices are listed one by one under each buyer's GSTIN, the B2C bills go in the summary table by rate, the credit notes go in the notes table, and the HSN summary adds up all of it. If one B2B invoice was entered without the buyer's GSTIN, it slips into B2C and the buyer loses the credit until it is corrected.

Where it shows up in TallyPrime

TallyPrime builds a GSTR-1 report from the sales, credit note and debit note vouchers, sorted into the return's tables, and flags vouchers with missing or mismatched GST details. You can export the data as a JSON file and upload it on the GST portal, or file through the portal directly. Cashflow OS shows a GSTR-1 view from the same synced Tally data on phone and web, with bill-wise and HSN-wise detail and a JSON download; the filing itself is still done on the portal.

This is general information, not tax advice.