How to file GSTR-1 (your outward supplies return)

GSTR-1 reports the sales (outward supplies) you made in a period. Filing it accurately and on time is what lets your buyers claim their input tax credit. Here is the process.

Step 1: Gather your sales invoices

Collect every sales invoice for the period, separated into B2B (buyer has a GSTIN) and B2C. Credit and debit notes go in too.

Step 2: Log in and open GSTR-1

On the GST portal, go to Returns Dashboard, pick the period, and open GSTR-1.

Step 3: Enter B2B invoices

Add each B2B invoice with the buyer's GSTIN, invoice number, date, value and tax. If you use e-invoicing, much of this auto-populates.

Step 4: Enter B2C and HSN summary

Add B2C sales (usually consolidated by rate for small values) and the HSN-wise summary of what you sold.

Step 5: Review, then file with DSC or EVC

Check the totals against your books, then submit and file using a digital signature or an EVC OTP.

Step 6: File on time

GSTR-1 is monthly or quarterly depending on your scheme, typically due by the 11th (monthly). Late filing delays your buyers' credit and attracts a late fee.

Frequently asked questions

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is the detailed statement of your sales. GSTR-3B is the summary return where you also pay the net tax. You file both.

Does GSTR-1 auto-fill from e-invoices?

Yes. If you generate e-invoices, their data flows into GSTR-1, reducing manual entry and mismatches.

What if I miss the GSTR-1 due date?

A late fee applies, and your buyers cannot see the invoices in their GSTR-2B until you file, so they may chase you. File on schedule.