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GST returns guide

GSTR-1 eppadi file pannrathu: step-by-step guide

Short answer

GSTR-1 monthly illa quarterly GST return, inga neenga ellaa outward supplies (sales) report pannuveenga. File panna GST portal-la login pannunga, Returns Dashboard tholunga, period select pannunga, B2B, B2C, export matrum credit/debit-note details podungka (illa bulk upload pannunga), summary generate pannunga, apraam DSC illa EVC-la submit pannunga.

Updated 2026-07-09 · 399Apps · General GST information, not tax advice

How to file GSTR-1 on the GST portal: step by step

You file GSTR-1 online at gst.gov.in. The same steps apply whether you file monthly or quarterly under QRMP.

  1. 1

    Log in to the GST portal

    Go to gst.gov.in, log in with your credentials, and open Services → Returns → Returns Dashboard.

  2. 2

    Select the return period

    Choose the financial year and the month or quarter, then click "Prepare Online" (or "Prepare Offline" for bulk upload) under the GSTR-1/IFF tile.

  3. 3

    Add your outward supplies, table by table

    Enter invoice details: Table 4 (B2B), Table 5 (large inter-state B2C), Table 6 (exports), Table 7 (consolidated B2C), Table 9B (credit/debit notes), Table 12 (HSN summary) and Table 13 (documents issued).

  4. 4

    Upload in bulk (optional)

    For high invoice volume, generate a JSON from the GST Offline Tool or your accounting software and upload it instead of keying invoices one by one.

  5. 5

    Generate the summary and preview

    Click "Generate GSTR-1 Summary", then open the preview to check totals and fix any errors before you file.

  6. 6

    Submit and file

    File with a Digital Signature Certificate (companies/LLPs) or EVC (OTP). Once filed, your B2B values flow into your buyers’ GSTR-2B and auto-populate your own GSTR-3B liability.

What is GSTR-1?

GSTR-1 is a return that captures every outward supply (sale) a GST-registered business makes in a tax period — B2B and B2C invoices, exports, credit and debit notes, and advances. It is the source document that feeds the GST system: the data you report here populates your customers’ input-tax-credit statement (GSTR-2B) and pre-fills your own summary return (GSTR-3B).

Because GSTR-1 drives ITC for your buyers, accuracy matters — a missed or wrong invoice can block your customer’s credit and trigger reconciliation queries.

Who must file GSTR-1 and when (due dates)

Every regular GST-registered taxpayer must file GSTR-1, even for a nil period. Your frequency depends on turnover and the QRMP scheme:

  • • Monthly filers: due by the 11th of the following month.
  • • Quarterly (QRMP) filers — turnover up to ₹5 crore: GSTR-1 due by the 13th of the month after the quarter.
  • • QRMP taxpayers can optionally upload B2B invoices in the first two months of a quarter using the Invoice Furnishing Facility (IFF), due by the 13th.
  • • Composition dealers file CMP-08/GSTR-4 instead, not GSTR-1.

Details and documents you need

Before you start, keep your sales invoices, export and SEZ documents, advance receipts and adjustments, and any credit/debit notes for the period ready. You will also need the correct HSN/SAC codes and tax rates for each item, plus the place of supply for inter-state sales so CGST/SGST or IGST is applied correctly.

What happens after you file: GSTR-1A, GSTR-2B and GSTR-3B

After filing, the system locks most fields for the period. If you spot an error, GSTR-1A lets you amend the same period before you file GSTR-3B; otherwise corrections move to the next period’s amendment tables. Your filed B2B data appears in each buyer’s GSTR-2B (their ITC), and your outward-supply liability auto-populates GSTR-3B — so a correct, on-time GSTR-1 makes GSTR-3B faster and cleaner.

Common GSTR-1 filing mistakes to avoid

The most frequent errors are: reporting B2B invoices as B2C (which denies your buyer ITC), using the wrong place of supply (charging CGST/SGST instead of IGST), missing the HSN summary in Table 12, skipping credit/debit notes, and filing after the due date — which attracts a late fee and delays your GSTR-3B.

How 399Apps helps

Nidhi Books (by 399Apps) prepares your GSTR-1 automatically: every GST invoice you raise is tagged with the right HSN, place of supply and tax split, and the app exports a CA-ready GSTR-1 (B2B, B2C and HSN summary) you can upload to the portal — so filing is a review, not a re-entry job.

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FAQ

GSTR-1 file panna paththi adikadi ketkapadra kelvigal

GSTR-1 due date enna? +
Monthly filers next month 11am tariku mun file pannanam. Quarterly (QRMP) filers — ₹5 crore varai turnover — quarter mudinja madam 13am tariku file pannanam.
Sales illaamal irundhalum GSTR-1 file panna venum aa? +
Aamaa. Regular taxpayer oru period la sales illa-nu nil GSTR-1 file panna venum. Nil return portal la or SMS moolam vegam file pannalaam.
GSTR-1 file pannina pinpu revise pannalaamaa? +
GSTR-1 file aana pinpu revise panna mudiyaathu; aaanaa tiruthuugal seyya mudiyum. GSTR-3B file panuvatharku mun GSTR-1A use pannu or aduttha period amendment tables la correct pannu.
GSTR-1 um GSTR-3B um enna difference? +
GSTR-1 outward supplies in detailed, invoice-level statement. GSTR-3B oru summary return — idhu la total supplies declare pannu, ITC claim pannu, net GST pay pannu. GSTR-1 data ippoluthu GSTR-3B la auto-populate aaguthu.
GSTR-1 late file pannina enna aagum? +
Late filing ku ₹50 per day (nil return ku ₹20 per day) late fee varum, adhu CGST and SGST la split aagum. Ungal buyers ITC um delay aagum, ungal GSTR-3B um late aagum.

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