GSTR-1 is your outward supply statement on the GST portal. It pushes B2B invoice data into buyers' systems and feeds your own compliance trail. File it on time even in a nil month if you are on the regular scheme and required to file.
Before you file
- Log in at gst.gov.in.
- Reconcile sales invoices for the period (GSTIN-wise for B2B).
- Confirm HSN summaries if your turnover requires HSN reporting.
- Keep credit / debit notes ready for the same period.
IMPORTANT
Wrong GSTIN on a B2B invoice hurts your customer's ITC. Double-check GSTIN and invoice number before upload.
Documents and files
Ready for GSTR-1 filing
0 of 6 ready · saved on this device only
Step 1: Open Returns Dashboard
- Services → Returns → Returns Dashboard.
- Select Financial Year and Return Filing Period.
- Click Prepare Online (or offline tool upload if you use JSON).
Step 2: Fill the tables that apply
Common tables:
| Table / section | Use for |
|---|---|
| B2B | Taxable supplies to registered buyers |
| B2C (Large) | High-value unregistered invoices as per rules |
| B2C (Others) | Aggregate unregistered supplies |
| Credit / Debit notes | Adjustments against earlier invoices |
| Exports / SEZ | Zero-rated supplies with required docs |
| Nil rated / exempt | When you must report those supplies |
Enter invoices carefully or upload via the offline utility JSON if volume is high.
Step 3: Generate summary and file
- Click Generate GSTR-1 Summary.
- Preview PDF / summary totals vs your books.
- File with DSC or EVC as applicable for your entity type.
- Download the filing acknowledgement (ARN).
TIP
After filing GSTR-1, prepare GSTR-3B from the same books. Large gaps between GSTR-1 and GSTR-3B attract scrutiny.
Nil GSTR-1
If there were no outward supplies, use the nil filing option where available instead of skipping the period. Late fees can still apply for delayed nil returns.
Common mistakes
- Missing credit notes until months later
- Uploading the same invoice twice
- Wrong place of supply for interstate vs intrastate tax
- Ignoring QRMP quarterly deadlines if you opted into QRMP
- Filing GSTR-1 but forgetting tax payment through 3B
Offline utility vs online entry
If you issue dozens of B2B invoices, prepare JSON through the GST offline tool and upload it, then generate the summary online. Typing every invoice in the browser invites typos in GSTIN and invoice numbers. Whatever method you use, the filed summary must still match your books.
Amendments without panic
Noticed a wrong invoice after filing? Do not try shady "reset" services. Use amendment tables in a later GSTR-1 period, inform the counterparty if their GSTR-2B will change, and document why the amendment exists. Habitual large amendments look messy in assessments even when each fix is honest.
HSN and document counts
Turnover slabs decide how detailed your HSN reporting must be. If the portal blocks filing for missing HSN, fix the master in your billing software first, then re-upload. Also reconcile document issued counts (invoices, debit notes, credit notes) so the summary tables do not under-report what you actually issued that month.
Realistic timelines
Most people lose time waiting on OTP issues, unclear scans, or a portal outage rather than on the core form itself. Build a small buffer into your plans. If a visa, loan, or registration appointment depends on this document, start at least one or two weeks earlier than the brochure minimum.
Keep a folder (phone and laptop) with:
- Application / acknowledgment PDF
- Fee receipt or UTR
- Identity proofs used in the upload
- Screenshots of status pages with dates visible
When a helpdesk asks for proof, you should be able to send it in one email without hunting through WhatsApp.
If the portal is down
Official sites in India often slow down on weekday evenings and near due dates. Try early morning, switch browsers, or use a less congested network. Prefer the gov.in domain even when a third-party site claims to be faster. If money was debited without an acknowledgment, wait for the stated reconciliation window and contact the listed support channel with the bank reference before you pay again.
After you finish
Update every dependent record that still shows old data: DigiLocker, employer HRMS, bank KYC, insurer, and any travel profile. A finished application that never propagates to the places you actually use will feel unfinished the next time you need it in a hurry.
Related Guides
- How to File a Nil GST Return
- How to Apply for GST Number Online
- How to Opt for GST Composition Scheme
- How to Generate e-Way Bill Online
Need more help?
For more information, check out our Business guides or try our GST Calculator.