How to File GSTR-1 Online: Step-by-Step Guide
Due dates, the main tables and a step-by-step walkthrough for filing GSTR-1 on the GST portal without errors.
Gaddibook Team · · 4 min read
GSTR-1 is the return where you report your sales. Your buyers' input tax credit depends on it, because what you file shows up in their GSTR-2B. Here is how to file it on time and without errors.
Who has to file GSTR-1?
Every regular GST-registered business must file GSTR-1, even when there were no sales in the period. In that case you file a nil return.
Composition dealers do not file GSTR-1. They file CMP-08 every quarter and GSTR-4 every year.
GSTR-1 due dates
| Filing option | Who can choose it | Due date |
|---|---|---|
| Monthly | Any regular taxpayer | 11th of the next month |
| Quarterly (QRMP scheme) | Turnover up to ₹5 crore | 13th of the month after the quarter |
Under QRMP, you can upload B2B invoices for the first two months of the quarter through the optional Invoice Furnishing Facility (IFF) by the 13th of the next month. Your buyers then get their credit sooner.
What to keep ready
- Sales invoices for the period, with buyer GSTINs for B2B sales
- Credit notes and debit notes issued
- Advances received, if any
- HSN-wise summary of sales
- Invoice number series used (from and to), and any cancelled invoices
The main tables in GSTR-1
| Table | What goes in it |
|---|---|
| 4A (B2B) | Invoices to registered buyers, one by one |
| 5 (B2C Large) | Inter-state invoices to unregistered buyers above ₹1 lakh |
| 7 (B2C Others) | All other sales to unregistered buyers, summarised by state and rate |
| 6 (Exports) | Exports and supplies to SEZs |
| 8 (Nil, exempt, non-GST) | Sales of items that are not taxed |
| 9B (Credit and debit notes) | Notes issued to registered and unregistered buyers |
| 11 (Advances) | Advances received and adjusted |
| 12 (HSN summary) | HSN-wise quantity, taxable value and tax |
| 13 (Documents issued) | Number series of invoices, notes and other documents |
How to file GSTR-1 on the GST portal
- Log in at gst.gov.in and go to Services → Returns → Returns Dashboard.
- Select the financial year and return period, then click Search.
- On the GSTR-1 tile, click Prepare Online. You can also upload a JSON file made with the offline tool or your billing software.
- Fill each table that applies to you: B2B invoices, B2C summary, credit and debit notes, HSN summary and documents issued.
- Click Generate GSTR-1 Summary and wait for it to update.
- Check the summary carefully. Totals should match your sales register and what you will declare in GSTR-3B.
- Click File Statement and file with DSC or EVC (an OTP sent to your registered mobile number).
- Download the filed return and keep it with your records.
Filling the HSN summary (Table 12)
- Turnover up to ₹5 crore: use at least 4-digit HSN codes.
- Turnover above ₹5 crore: use 6-digit HSN codes.
- B2B and B2C sales are reported in separate tabs, and HSN codes are picked from the portal's list rather than typed in.
Read more in our guide on HSN codes on GST invoices.
Late fee
Filing late attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, up to a maximum limit. A late GSTR-1 also delays your buyers' input tax credit, which can strain business relationships.
Fixing a mistake
You cannot revise a GSTR-1 once it is filed. Instead:
- Use GSTR-1A to correct the same period, before you file GSTR-3B for that period.
- Or correct it in a later return using the amendment tables (9A for invoices, 9C for credit and debit notes).
Common GSTR-1 errors
- Wrong buyer GSTIN, so the invoice reaches someone else's GSTR-2B
- A B2B invoice reported as B2C, so the buyer gets no credit
- IGST charged where CGST + SGST was due, or the other way round
- HSN summary totals that do not match invoice totals
- Sales in GSTR-1 that do not match the tax paid in GSTR-3B
File faster with Gaddibook
When your invoices are made in Gaddibook, the sales data for your GST reports is already there, so you spend your time checking figures instead of collecting them. See Gaddibook accounting software, read how to make a GST invoice, or view pricing.