How to file GSTR-1, step by step
Updated: 23 August 2026 · Reviewed for the current GST 2.0 rate structure and portal behaviour.
GSTR-1 reports every outward supply you made in the period — invoice by invoice for B2B, summarised for small B2C. Here is the complete workflow, whether you prepare it manually on the portal or let software do the assembly.
1. Who files GSTR-1, and when
Every regular registered taxpayer files GSTR-1. Monthly filers file by the 11th of the following month. Taxpayers in the QRMP scheme file quarterly by the 13th of the month after the quarter, with the optional Invoice Furnishing Facility (IFF) by the 13th of each of the quarter's first two months so B2B buyers receive credit monthly. Composition dealers do not file GSTR-1 at all — they file CMP-08 and GSTR-4.
2. What goes in each table
| Table | What it carries |
|---|---|
| B2B (4A) | Invoice-wise supplies to registered buyers — GSTIN, invoice number/date, place of supply, taxable value and tax split. |
| B2CL (5) | Inter-state invoices to unregistered buyers above the large-invoice threshold, invoice-wise. |
| B2CS (7) | All other consumer supplies, summarised by state and rate. |
| CDNR / CDNUR (9B) | Credit and debit notes issued to registered / unregistered buyers. |
| Exports (6A) | Export invoices, with or without payment of IGST. |
| HSN summary (12) | Quantity and value of supplies per HSN code — mandatory, and a frequent source of notices when it disagrees with the invoice tables. |
| Documents issued (13) | Your invoice number series with cancellations — gaps here invite questions. |
| Amendments (9A/9C…) | Corrections to documents already reported in earlier periods. |
3. The filing steps
- Close the period's billing. Every invoice, credit note and debit note for the period should be final — GSTR-1 cannot be revised, only amended later.
- Assemble the tables. Manually this means classifying every document into the tables above; software prepares them from your billing data directly.
- Validate. Check buyer GSTINs are active, HSN codes are present at the required digit-length, tax splits match place of supply, and the HSN summary reconciles with the invoice tables.
- Save to GSTN. Upload/save the return on the portal (or in-app through a GSP). Wait for the portal to confirm the save processed without errors — a save is not a filing.
- Verify the summary. Compare GSTN's computed summary with your books, table by table. File only when they agree.
- File with EVC or DSC. EVC sends an OTP to the registered mobile/email; enter it and the return is filed. Note the ARN for your records.
Do this automatically: 24eTax prepares this entire workflow from your own invoices — validated, reconciled and ready to file with your EVC. Start free →
4. Common rejections and how to avoid them
- Inactive or wrong buyer GSTIN — validate GSTINs when you onboard the customer, not at the deadline.
- Missing or short HSN codes — the required digits depend on your turnover; keep HSN on the item master so every invoice inherits it.
- Wrong tax split — CGST/SGST charged where IGST was due (or vice versa) because place of supply was wrong on the invoice.
- Duplicate invoice numbers — a series must not repeat within a financial year.
- QRMP double-reporting — invoices already passed through IFF must not repeat in the quarter-end GSTR-1.
5. After filing
Your reported invoices appear in your buyers' GSTR-2B the following month — expect calls if you file late. The period's liability flows into your GSTR-3B working. And corrections you discover later go into the amendment tables of a subsequent GSTR-1, never into an edit of the filed one.
Start free — bill, account and prepare GST today
14-day full-featured trial. No card. Works on your phone and in the browser.
Start Free