GSTR-1 Outward Supplies Return
GSTR-1 is the return of outward (sales) supplies where businesses report every B2B invoice issued during the month, B2C aggregate supplies, credit/debit notes, advance receipts, and exports. It directly populates the buyer's GSTR-2B, making timely and accurate filing critical for the entire GST compliance chain. Monthly filing is mandatory for businesses with turnover above INR 5 crore; smaller businesses can opt for quarterly filing under the QRMP scheme.
Who this applies to
- All regular GST-registered businesses
- Monthly filers: turnover above INR 5 crore
- Quarterly (IFF + GSTR-1) filers: turnover below INR 5 crore on QRMP scheme
What to file
GSTR-1 on gst.gov.in: invoice-level detail for all B2B sales (Table 4A-4C), HSN-wise summary of supplies (Table 12), B2C aggregate supplies state-wise (Table 5), exports (Table 6A), credit/debit notes (Table 9 and 10), advance receipts (Table 11). E-invoicing companies (turnover above INR 5 crore) upload JSON directly from their IRN-enabled ERP; the IRP auto-populates GSTR-1.
How to file
Login to https://www.gst.gov.in, navigate to Returns > GSTR-1. Companies with e-invoicing must generate IRN for every B2B invoice first — GSTR-1 is auto-populated from the IRP. Upload remaining invoices manually or via Excel/JSON template. File with DSC (companies) or EVC (individuals).
Payment due
No payment with GSTR-1 — payment is made with GSTR-3B. However, late GSTR-1 filing affects buyer's ITC claims and can result in relationship friction.
Penalties for missing this deadline
Late fee: INR 200 per day (INR 100 CGST + INR 100 SGST) up to INR 5,000. For NIL return: INR 50/day up to INR 2,000. Note: buyers cannot claim ITC on your invoices until you file GSTR-1 — commercial pressure from customers is often the strongest incentive for timely filing.
Filing checklist
- Generate IRN on IRP for all B2B invoices (mandatory if turnover above INR 5 crore)
- Confirm all invoices for the month are accounted for
- Check HSN codes are correct for all goods/services supplied
- Categorise correctly: B2B (with GSTIN), B2C large (above INR 2.5 lakh), B2C small
- Ensure all zero-rated (exports) and exempt supplies are reported separately
- File GSTR-1 by 11th to enable buyers to see ITC in their GSTR-2B
Common mistakes to avoid
- Incorrect GSTIN of recipient — amounts get credited to wrong buyer's GSTR-2B
- Missing invoices — buyer cannot claim ITC and will chase for correction next month
- Wrong HSN code — 6 digits mandatory for turnover above INR 5 crore; 4 digits for INR 1.5-5 crore
- Not reporting nil-rated or exempt supplies separately — creates mismatch in Annual Return
- Filing GSTR-3B before GSTR-1 — creates sequence issues in reconciliation
Never miss a India deadline
AccountsOS tracks every Income Tax Department (CBDT) and Ministry of Corporate Affairs (MCA) / Registrar of Companies deadline and reminds you weeks ahead.
Try Free