Any individual running a business can easily file GSTR-1 on their own without hiring a CA or tax consultant. In this guide, we’ll walk you through the entire GSTR-1 filing process, and explain each table in detail — in a simple, easy-to-understand way.
Most businesses in India are required to file GSTR-1 either monthly or quarterly. This return includes complete sales data for the previous tax period. Let’s understand how to file it and what each table means.
What is GSTR-1?
GSTR-1 is a GST return where you report all your outward supplies (sales) for the month or quarter. This includes:
- Sales to registered and unregistered customers
- Exports
- Nil/exempt supplies
- Credit/debit notes
Once you submit GSTR-1, the tax liability gets reflected in GSTR-3B, where you make the actual tax payment.
Step-by-Step Process to File GSTR-1
Step 1: Login to the GST Portal
Go to the official GST website: https://www.gst.gov.in
Login using your username and password.
Step 2: Navigate to File Returns
Click on ‘File Returns’ from your dashboard.
Select the financial year and the return period (month/quarter) for which you want to file GSTR-1.
Step 3: Choose ‘Prepare Online’ or ‘Offline’
- Prepare Online: Manually enter your data.
- Prepare Offline: If you use billing/accounting software (e.g. Tally, Busy), export your JSON file and upload it directly.
Tip: If you're using software, offline filing is faster. Just verify the data after upload.
Complete Breakdown of GSTR-1 Tables
Let’s now understand each table in GSTR-1, what they mean, and when you should fill them.
Table 4A, 4B, 6B, 6C – B2B Invoices (Registered Buyers)
This is the most important table for businesses selling to GST-registered customers.
Include:
- All sales made to registered persons (with GSTIN)
- Invoice number, date, value, taxable amount
- Applicable tax (IGST/CGST/SGST)
If you sell goods/services to a registered business in the same or another state — enter all those invoices here.
Table 5 – B2C (Large)
This is for big invoices to unregistered customers in other states.
Conditions:
- Invoice value exceeds ₹1,00,000
- Customer has no GSTIN (unregistered)
- Customer is from a different state than yours
Only if all three conditions are met, enter those invoices in this table.
Table 6A – Export Invoices
If you’ve exported goods or services (i.e., sold outside India), report them here.
Details Required:
- Invoice number and date
- Shipping bill number
- Port code
- Whether IGST was paid or not
Declare exports with or without payment of tax based on whether you’re using LUT (Letter of Undertaking) or not.
Table 7 – B2C (Others)
This includes all other sales to unregistered customers (except those covered under Table 5).
Use this table for:
- Small sales below ₹1 lakh
- Local sales to unregistered buyers
- Retail billing
Every other unregistered customer invoice goes here.
Tables 8A to 8D – Nil Rated, Exempted & Non-GST Supplies
This is for items on which no GST is applicable, such as:
- Rice, wheat, milk, meat
- Educational services
- Petroleum products (Non-GST)
Separate reporting is needed for:
- Registered buyers
- Unregistered buyers
These are supplies where GST either doesn't apply or is exempt by law.
Table 9B – Credit/Debit Notes (Registered & Unregistered)
If you issue any:
- Credit Note (for returns, discounts)
- Debit Note (for additional charges)
To whom:
- Registered customers → Fill in 9B (Registered)
- Unregistered customers → Fill in 9B (Unregistered)
Include original invoice reference and revised amounts.
Table 11A(1), 11A(2) – Advances Received (Tax Liability)
This is for any advance payment you received before delivering goods/services.
Why this matters: Under GST, tax is applicable even on advance receipts.
So, if someone paid you ₹10,000 in advance for a future order, that must be reported here.
Table 11B(1), 11B(2) – Adjustment of Advances
This table is used to adjust advances already reported earlier.
Example: If you already paid GST on ₹10,000 advance last month, and now you're issuing the invoice — use this table to show the adjustment, so tax isn’t paid twice.
Table 12 – HSN-Wise Summary of Sales
Every product/service in GST has an HSN (Harmonized System of Nomenclature) or SAC code.
In this table, report:
- HSN Code
- Quantity and unit
- Total value
- Taxable value
- Tax rate and amount
Report separately for sales to registered and unregistered persons.
Table 13 – Documents Issued During the Period
Mention the document series used during the return period:
- Invoice numbers (start to end)
- Credit note/debit note series
- Delivery challan (if any)
Combine B2B and B2C documents into a single range if they follow the same numbering system.
Table 14 – Supplies Through E-Commerce Operators
If you sell on platforms like Amazon, Flipkart, Meesho, etc., report those invoices here.
Details to enter:
- Operator’s GSTIN
- Invoice details
- Value and tax
- Whether TCS was deducted
Mandatory if you sell via third-party platforms.
Table 15 – Supplies Under Section 9(5)
Under Section 9(5), for certain services (like cab bookings, accommodation), the e-commerce operator is responsible for paying tax.
You don’t have to fill this table. The portal auto-populates it if applicable.
Conclusion: Filing GSTR-1 is Easier Than You Think!
Once you understand the purpose of each table, GSTR-1 filing becomes smooth. It’s all about:
- Organizing your monthly sales
- Matching invoice records
- Uploading them on time
Always preview the return before submitting.
Reconcile sales data with your books.
File on or before the due date to avoid penalties.
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