How to prepare GSTR-1 from Tally

Before the month ends: get the masters right

Most GSTR-1 problems in Tally start in the masters, not in the return:

• Company: GST details enabled with the correct GSTIN, state and registration type.
• Party ledgers: GSTIN/UIN, registration type and state filled in. A missing GSTIN turns a B2B sale into B2C.
• Stock items or groups: HSN code, taxability and GST rate, with an applicable-from date where rates changed.
• Sales ledgers and tax ledgers: correct GST classification; separate IGST, CGST and SGST output ledgers.
• Freight and packing ledgers set to be included in assessable value where they are charged on sales.

Open the GSTR-1 report

In TallyPrime, GST reports are under Display More Reports, then GST Reports (menu names vary slightly between releases). Open GSTR-1 and set the period to the return month.

The report summarises vouchers into groups such as:

• Included in return: vouchers with complete GST information.
• Not relevant for this return: vouchers that do not affect GSTR-1, such as purchases or receipts.
• Incomplete or mismatched information: vouchers Tally cannot place with confidence. Older releases call these uncertain transactions.

The return section shows the familiar tables: B2B, B2C large, B2C small, credit and debit notes (registered and unregistered), exports, nil-rated and exempt, advances, HSN summary and document summary.

Resolve every flagged voucher

Drill into the incomplete or mismatched group. Typical reasons and fixes:

Resolve until the flagged count is zero, or you have consciously accepted the few that remain. Never export with unknown items in that group.

Cross-check the totals

1. Compare total taxable value in GSTR-1 with the sales register for the month, after credit notes.
2. Compare output tax with the balances of output IGST, CGST and SGST ledgers.
3. Check that the HSN summary totals agree with the invoice tables; see HSN summary in GSTR-1.
4. Check the document summary: invoice series, from and to numbers, cancelled count.
5. Look for B2C large invoices: inter-state sales to unregistered buyers above the limit; see B2C large invoices.

Example. Sales register: ₹24,60,000. Credit notes: ₹60,000. GSTR-1 net taxable value should be ₹24,00,000. If it shows ₹23,75,000, look for ₹25,000 in vouchers marked not relevant or excluded, usually a sales voucher posted to a ledger without GST classification.

Export and upload

From the GSTR-1 report, use Export and choose the JSON format for the GST portal (an Excel format for the offline tool is also available in many releases). Newer TallyPrime releases also offer a connected option to upload to the portal from within Tally; check what your release supports. Then upload and review as described in GSTR-1 JSON upload.

After filing

• Do not alter or delete vouchers of a filed period without recording why; the books will drift from the return.
• If something was wrong, correct it through an amendment in a later period; see GSTR-1 amendments.
• Keep the exported file and the filed summary with the month's records.

This is general information, not tax advice.

Reviewing the same data in Cashflow OS

Cashflow OS syncs your vouchers from TallyPrime and prepares a GSTR-1 view for the period. Each tile opens bill-wise detail, so the owner or a second person can check GSTINs, values and tax on the phone or on the web without sitting at the Tally PC; an HSN-wise view shows rate and quantity totals. A JSON file for the GST portal can be downloaded from the same screen. Fixes are made in Tally, and the next sync shows them. Filing is done on the GST portal.