How to File GSTR-1 on the GST Portal: A Step-by-Step Walkthrough

GSTR-1 is the statement of outward supplies — every sales invoice, credit note and debit note for the period. It is due on the 11th of the following month for monthly filers, or the 13th of the month after the quarter for taxpayers on the QRMP scheme. What you report here flows into your customers' GSTR-2B, so accuracy matters to them as much as to you. GSTR-1 must be filed before GSTR-3B for the same period.

Before you start

A free GST return data-collection workbook is available, with ready-made B2B, B2C, credit/debit note and HSN registers you can fill through the month.

• Sales register reconciled to your books — total taxable value and tax should tie back to your accounts for the period.
• Customer GSTINs verified — a wrong or inactive GSTIN in a B2B invoice means your customer cannot claim the credit. The portal validates the format but not always the status.
• HSN / SAC codes ready for every line, with the correct number of digits for your turnover (see Step 9).
• Previous period's GSTR-1 filed — the portal enforces sequential filing.

Step 1 — Open the return

Log in at gst.gov.in and go to Services → Returns → Returns Dashboard. Select the Financial Year and Return Filing Period and click Search. On the Details of outward supplies of goods or services GSTR-1 tile, click Prepare Online.

If you have a large number of invoices (roughly 500 or more), use the free Returns Offline Tool instead: enter or import invoices into its template, generate a JSON, and upload it on the same tile via Prepare Offline. The rest of the flow is the same.

Step 2 — B2B invoices (Tables 4A, 4B, 4C, 6B, 6C)

These are supplies to registered persons. Click the B2B Invoices tile, then Add Record, and for each invoice enter: recipient GSTIN, invoice number and date, total invoice value, place of supply, whether it is a reverse-charge supply, and then the rate-wise taxable value. The tax splits into IGST (inter-state) or CGST + SGST (intra-state) automatically from the place of supply.

Step 3 — B2C Large invoices (Tables 5A, 5B)

These are inter-state supplies to unregistered persons where the invoice value is above the B2C-Large threshold. Enter each such invoice individually: invoice number and date, value, place of supply, rate, taxable value and IGST. Intra-state B2C of any value, and inter-state B2C below the threshold, go into Table 7 instead. The B2C-Large threshold has changed by notification in the past — confirm the current figure on the portal.

Step 4 — B2C Others (Table 7)

All remaining supplies to unregistered persons, entered as consolidated totals — not invoice by invoice. Break the totals down by rate and, for inter-state supplies, by place of supply (state). Intra-state B2C is a single consolidated figure per rate.

Step 5 — Exports (Table 6A)

Export invoices, entered individually. Record the shipping bill number and date and the port code where available, and mark whether the export was made with payment of IGST or without payment under a LUT/bond. This table feeds the IGST refund process for exporters.

Step 6 — Nil-rated, exempt and non-GST supplies (Table 8)

Consolidated taxable values only, split into inter-state and intra-state, and by recipient type (registered / unregistered). No tax is entered here.

Step 7 — Credit and debit notes (Table 9B)

Notes issued against earlier invoices, in two tiles — one for notes to registered recipients, one for unregistered. For each note enter its number and date, the original invoice reference, whether it is a credit or debit note, and the rate-wise value. A credit note reduces your liability; a debit note increases it.

Step 8 — Advances (Tables 11A, 11B)

Only relevant if you are liable to pay tax on advances received (mainly for services). 11A is tax on advances received in the period; 11B adjusts advances against invoices raised now. If you do not pay tax on advances, leave these blank.

Step 9 — HSN summary (Table 12)

A mandatory summary of outward supplies by HSN (goods) or SAC (services). Use at least 4 digits if your annual turnover is up to ₹5 crore and at least 6 digits above ₹5 crore. The current portal provides this as a table with the HSN, description (auto-filled), unit of measure, total quantity, total value and rate-wise taxable value and tax. The HSN summary total should tie to the taxable value reported in the rest of the return.

Step 10 — Documents issued (Table 13)

The serial-number ranges of documents issued in the period — invoices, revised invoices, credit notes, debit notes, delivery challans, receipt and payment vouchers. Enter the "from" and "to" serial numbers, the total count, and how many were cancelled. Net issued is calculated for you.

Step 11 — Generate the summary and preview

Once every table is entered, scroll to the bottom and click Generate GSTR-1 Summary. This can take a minute or two. When it finishes, use Preview to download a PDF of the whole return and check the totals against your books one last time.

Step 12 — File

• Tick the acknowledgement checkbox and select the authorised signatory.
• Click File Statement, then File with DSC (mandatory for companies and LLPs) or File with EVC — the EVC is a one-time password sent to the authorised signatory's registered mobile and email.

An ARN is generated and the status changes to Filed. GSTR-1 cannot be revised after filing — corrections are made through the amendment tables (9A, 9C, 10) in a later period's GSTR-1.

The IFF option for QRMP taxpayers

If you are on QRMP, you can use the optional Invoice Furnishing Facility in the first two months of the quarter to upload B2B invoices only, by the 13th of the following month. This lets your business customers claim ITC without waiting for the quarterly GSTR-1. Anything not uploaded via IFF is reported in the quarterly GSTR-1.

Common errors and how to clear them

Key takeaways

• GSTR-1 reports every outward supply; it must be filed before GSTR-3B for the period.
• B2B and B2C-Large go in invoice by invoice; ordinary B2C, exempt supplies and the HSN summary go in as consolidated totals.
• Always Generate Summary and preview the PDF before filing — the return cannot be revised afterwards.
• QRMP taxpayers can use IFF in the first two months for B2B invoices so customers get their ITC on time.
• The portal's tiles and thresholds change from time to time; verify anything numeric against gst.gov.in when you file.