GST returns
How to file GSTR-1: a step-by-step guide
File GSTR-1 on the GST portal step by step: due dates for monthly and QRMP filers, IFF, which table each sale goes in, HSN summary and late fees.
Updated 6 min read
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GSTR-1 is the return in which you tell the government what you sold. It is filed on the GST portal and, for a registered buyer, it is the first link in the input tax credit chain: your sales to them appear in their GSTR-2B only after you file. File late, and your customers wait for their credit; file wrong, and they call you.
This guide covers who files, when, what goes in each table, and the steps on the portal, with a worked example.
Who files GSTR-1
Every regular GST-registered business files GSTR-1, including when there were no sales (a nil return). Composition taxpayers do not; they file CMP-08 and GSTR-4 instead (see the composition scheme guide). A few special categories, such as input service distributors and non-resident taxpayers, file other forms.
Due dates
| How you file | Due date | Example |
|---|---|---|
| Monthly | 11th of the next month | October 2026 sales: by 11 November 2026 |
| Quarterly (QRMP) | 13th of the month after the quarter | July–September 2026: by 13 October 2026 |
| IFF (optional, QRMP only) | 1st to 13th of the next month, for months 1 and 2 of a quarter | July 2026 B2B invoices: 1–13 August 2026 |
When a due date is extended, the government announces it by notification; our GST due dates page keeps the current calendar.
QRMP and IFF in plain words
If your aggregate turnover is up to ₹5 crore, you can opt for the Quarterly Return Monthly Payment (QRMP) scheme: you file GSTR-1 and GSTR-3B once a quarter but pay tax every month.
Quarterly filing would make your B2B buyers wait up to three months for credit. The Invoice Furnishing Facility (IFF) solves that. In the first two months of a quarter you may upload B2B invoices and credit/debit notes through IFF, up to a total value of ₹50 lakh per month, between the 1st and the 13th of the next month. IFF is optional and closes after the 13th; invoices you miss go into the quarterly GSTR-1.
What goes in each table
| Table | What to report |
|---|---|
| 4A, 4B | B2B sales to registered buyers, invoice by invoice (4B where the buyer pays tax under reverse charge) |
| 5 | B2C “large”: inter-state invoices to unregistered buyers above the threshold (lowered from ₹2.5 lakh to ₹1 lakh by Notification 12/2024–Central Tax) |
| 6A, 6B, 6C | Exports, supplies to SEZs and deemed exports |
| 7 | All other B2C sales, as a summary by rate and state |
| 8 | Nil-rated, exempt and non-GST supplies |
| 9A, 9B, 9C | Amendments to earlier invoices; credit and debit notes (and their amendments) |
| 11 | Advances received and adjusted |
| 12 | HSN-wise summary of all sales |
| 13 | Documents issued: invoice, credit note and other serial number ranges, with cancelled ones |
| 14, 15 | Supplies through e-commerce operators |
If you issue e-invoices, the IRP fills tables 4, 6 and 9B for you from your reported invoices. You still review them before filing.
Table 12 and Table 13 in 2025
GSTN tightened two tables, effective from the May 2025 return period (advisory dated 1 May 2025):
- Table 12 (HSN summary) now has separate B2B and B2C tabs, and HSN codes are picked from a drop-down instead of typed. The minimum digits follow your turnover: 4 digits up to ₹5 crore, 6 digits above (Notification 78/2020). Value checks against the other tables started in warning mode.
- Table 13 (documents issued) is mandatory; the return cannot be filed with it blank.
If your item master already carries correct HSN codes, this summary builds itself. Not sure of a code? Try the HSN code finder.
Filing GSTR-1 on the portal, step by step
- Log in to gst.gov.in and go to Services → Returns → Returns Dashboard.
- Choose the financial year and the return period (month or quarter) and click Search.
- On the GSTR-1 tile, click Prepare Online (or use the offline tool or upload a JSON file from your software).
- Fill or upload each table that applies: B2B invoices, B2C large, B2C summary, credit/debit notes, exports, nil/exempt, HSN summary and documents issued.
- Click Generate Summary. Wait for the summary to refresh, then download and check the PDF against your sales register.
- Tick the declaration, choose the authorised signatory and click File Statement, using a DSC or EVC (an OTP to your registered mobile and email).
- Note the ARN (acknowledgement reference number). The filed return can be viewed and downloaded from the dashboard.
Before step 6, check three things: every B2B GSTIN is valid (use the GSTIN validator), the place of supply is right on inter-state sales, and your invoice series in Table 13 has no unexplained gaps.
Worked example: October 2026, a monthly filer
Ananya Hardware in Kolkata (West Bengal) files monthly. Its October 2026 sales:
| Sale | Goes in | Note |
|---|---|---|
| 38 invoices to registered contractors in West Bengal, ₹6.2 lakh taxable | Table 4A | Each invoice with buyer GSTIN, CGST + SGST |
| 1 invoice to a registered shop in Ranchi, ₹45,000 | Table 4A | IGST, place of supply Jharkhand (20) |
| 1 invoice of ₹1.4 lakh to an unregistered customer in Sikkim | Table 5 | Inter-state B2C above ₹1 lakh |
| Counter sales to walk-in customers, ₹2.1 lakh | Table 7 | Summary by rate, state West Bengal |
| 2 credit notes for returned goods | Table 9B | Linked to the original invoices |
| Invoices INV/2026-27/0311 to 0354, one cancelled | Table 13 | Total 44, cancelled 1, net 43 |
| All of the above by HSN | Table 12 | B2B and B2C tabs, 4-digit HSN |
Due date: 11 November 2026. After filing, Ananya’s B2B buyers will see these invoices in their GSTR-2B.
Mistakes and corrections
- Spotted before filing GSTR-3B? Use GSTR-1A for the same period. Since the July 2025 period, the liability in GSTR-3B is taken from GSTR-1 and GSTR-1A and cannot be edited, so this is now the main way to correct it. See GSTR-3B explained.
- Spotted later? Report an amendment (Table 9A, 9C and related tables) in a later GSTR-1, no later than 30 November after the end of the financial year or the date you file your annual return, whichever is earlier.
- Never filed? Under the Finance Act, 2023, a return cannot be filed more than three years after its due date. GSTN started enforcing this on the portal from the July 2025 tax period.
Late fee
Late fee on GSTR-1 is ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, with a cap that depends on turnover: ₹500 for nil returns, ₹2,000 up to ₹1.5 crore, ₹5,000 above ₹1.5 crore up to ₹5 crore, and ₹10,000 above ₹5 crore. Use the GST due dates page to plan ahead.
Let your invoices fill the return
Typing invoices into the portal is where most GSTR-1 mistakes start. Invoiqo’s paid plans build the GSTR-1 tables from the invoices you have already made, with the HSN summary and document ranges, and let you download the data as a JSON file to upload on the portal. Your CA can review it before you file. See which plans include GST returns.
Official sources
GST rules change often. Check the current text on these official pages before you act.
- GST portal — Advisory on Quarterly Return with Monthly Payment (QRMP) scheme
- GST portal — FAQs on QRMP scheme and IFF
- GST portal — Invoice Furnishing Facility (IFF) FAQs
- GSTN advisory — Barring of GST returns on expiry of three years (7 Jun 2025), as mirrored by Maharashtra GST
- Notification 78/2020–Central Tax (15 Oct 2020): minimum HSN digits
- Notification 12/2024–Central Tax (10 Jul 2024): GSTR-1A, B2C large threshold ₹1 lakh
- GST portal — News and updates (GSTN advisories on Table 12 and Table 13, 1 May 2025)
This guide is general information, not legal or tax advice. For your own case, speak to your chartered accountant or tax practitioner.