What is GSTR-1?

Who has to file GSTR-1

Every normal taxpayer registered under GST files GSTR-1, including those with nil sales for the period. A few categories file different returns instead:

• Composition dealers file CMP-08 every quarter and GSTR-4 once a year, not GSTR-1. See how the composition scheme works.
• Input service distributors, non-resident taxable persons, and those deducting or collecting tax at source (TDS/TCS) have their own forms.

If you hold more than one GSTIN, for example one in Rajasthan and one in Gujarat, each GSTIN files its own GSTR-1.

What goes into GSTR-1, table by table

The form is split by the kind of buyer and the kind of document. The tables you will use most:

The split between tables 4, 5 and 7 trips up many people; B2B vs B2C invoices in GSTR-1 walks through it with examples.

Monthly or quarterly: when it is due

The general rule is:

• Monthly filers: by the 11th of the following month. October sales are due by 11 November.
• Quarterly filers under QRMP (aggregate turnover up to ₹5 crore who opt in): by the 13th of the month after the quarter. The October–December quarter is due by 13 January. In the first two months of the quarter they may upload B2B invoices through the optional Invoice Furnishing Facility.

Due dates are sometimes extended by notification, so confirm the current date on gst.gov.in. Late fees and other consequences are covered in GSTR-1 due dates and late fee.

A worked example: one month of sales

Sharma Traders, Jaipur (Rajasthan), sells hardware. In October it issued these sales invoices:

• 12 invoices to registered dealers in Rajasthan, taxable value ₹6,40,000 at 18%: CGST ₹57,600 + SGST ₹57,600. These go invoice by invoice into Table 4.
• 2 invoices to a registered dealer in Gujarat, taxable value ₹1,10,000 at 18%: IGST ₹19,800. Also Table 4, with place of supply 24-Gujarat.
• Counter sales to walk-in customers in Jaipur, ₹2,30,000 taxable. These are summarised in Table 7 as one line: Rajasthan, 18%, ₹2,30,000.
• One credit note of ₹20,000 taxable to a Rajasthan dealer for goods returned. This goes in Table 9B against that dealer's GSTIN.

Every one of these lines also feeds the HSN summary in Table 12, and the invoice and credit note number ranges go into Table 13.

How to file GSTR-1, step by step

1. Close the month's billing: make sure every sales invoice, credit note and debit note is entered in your books.
2. Check party GSTINs and states. A wrong GSTIN sends your buyer's credit to someone else; a wrong state turns CGST/SGST into IGST.
3. Check HSN codes and units on every item. See the HSN summary in GSTR-1.
4. Export the data from your accounting software as a JSON file, or enter it directly on the GST portal under Returns Dashboard.
5. Upload the JSON through the portal's offline tool route, fix any errors it reports, and check the summary totals against your sales register.
6. Generate the summary, preview it, and file with DSC or EVC (OTP).

Once filed, a GSTR-1 cannot be edited. Mistakes are corrected through amendment tables in a later return, or through GSTR-1A before the GSTR-3B of the same period is filed, where the portal allows it.

Common mistakes

• Reporting a sale to a registered buyer as B2C because the GSTIN was missing on the invoice. The buyer loses credit and will chase you.
• Putting the same invoice in two periods after a date change.
• Leaving out credit notes, so GSTR-1 shows more tax than GSTR-3B.
• Rounding differences between invoice totals and the tax worked out line by line.
• Filing nil when there were sales, or forgetting the return in a month with no sales at all.

This is general information, not tax advice. Confirm current forms and dates on gst.gov.in or with your CA.

Preparing GSTR-1 from Tally with Cashflow OS

If your books are in TallyPrime, Cashflow OS shows a GSTR-1 view prepared from the synced Tally data, on the phone or the web. Each tile, such as B2B or HSN, opens the bill-wise and HSN-wise detail behind it, so you can spot a missing GSTIN or a wrong state before filing. You can download the JSON and upload it on the GST portal yourself; Cashflow OS does not file the return for you.