How to file GSTR 1 in detail?

Asked by: Krystel Klocko IV  |  Last update: July 18, 2026
Score: 4.1/5 (58 votes)

GSTR-1 is a monthly or quarterly return detailing outward supplies of goods and services, due by the 11th (monthly) or 13th (quarterly) of the following period. File online on the GST Portal by preparing data (online/offline), generating a summary, reviewing, and signing via EVC or DSC to generate an ARN.

How to fill GSTR-1 step by step?

To file a nil Form GSTR-1, perform the following steps:

  1. Access the www.gst.gov.in URL. ...
  2. The File Returns page is displayed. ...
  3. Click the PREPARE ONLINE button in the GSTR1 tile.
  4. The GSTR-1 – Details of outward supplies of goods or services page is displayed. ...
  5. The Nil File GSTR-1 page will be displayed.

What details are required for GSTR-1 filing?

Documents Required for Filing GSTR1 Return

  • Customer's GSTIN.
  • Type of Invoice.
  • Place of Supply.
  • Invoice Number.
  • Invoice Date.
  • Taxable Value.
  • GST Rate.
  • Amount of IGST applicable.

What is GSTR-1 with an example?

FORM GSTR-1 is a statement of the details of outward supplies (i.e. sales of goods or provision of services) of goods or services or both. The details filed in table of this statement are to be communicated to the respective recipients of the said supplies.

How do I file a GST return step by step?

Step-by-Step: How to File GST Return Online

  1. Step 1: Log into CRA's My Business Account or NETFILE. ...
  2. Step 2: Select the Reporting Period and Return Type. ...
  3. Step 3: Enter Sales and Tax Collected. ...
  4. Step 4: Claim Input Tax Credits (ITCs) ...
  5. Step 5: Review and Submit Your Return. ...
  6. Step 6: Make a Payment or Request a Refund.

GST Return Filing Full Course | Practical Course with Live Demo | GSTR-1, GSTR-3B, GSTR-2B #Part-1

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How to file GST return step by step process?

How to file GST returns online?

  1. Step 1: Register for GSTIN. ...
  2. Step 2: Log in to the GST Portal. ...
  3. Step 3: Access the Returns Dashboard. ...
  4. Step 4: Choose the Filing Mode. ...
  5. Step 5: Enter Return Details. ...
  6. Step 6: Verify Submission Status. ...
  7. Step 7: Make Tax Payment. ...
  8. Step 8: Offset Tax Liability.

How much does a CA charge for filing an ITR?

ITR Filing Charges:

Salaried ITR Filing: ₹1,000/- Capital Gain / Share Gain-Loss ITR: ₹1,500/- Business ITR – 44AD Return: ₹2,000/- All other ITR Filing: ₹3,000/-

What is the turnover limit for Gstr 1?

If a business's annual revenue in the previous or current year surpasses 1.50 crore, on a monthly basis they must submit GSTR-1. The deadline for the current month's GSTR-1 filing is the 11th day of the subsequent month With a turnover less than Rs. 1.5 Crore have the option to file GSTR-1 on a quarterly basis.

Do I need GST if my turnover is below 20 lakhs?

GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.

How to file GSTR 1 in Excel?

Export GSTR-1 in Excel format

  1. Press Alt+E (Export) > E-Return.
  2. Select the File Format as Excel (Spreadsheet).
  3. Set Export document summary to Yes.
  4. Export the file.
  5. Open the GSTR-1 offline tool downloaded from the GST portal. Import the MS Excel file into the GST Offline Tool.

What are the common mistakes while filing GSTR1?

One such common mistake is reflecting wrong details under zero-rated supplies and deemed exports. Such mistake of mentioning details of outward supplies under the wrong head should be avoided while filing a GSTR-1 return.

What are the 4 types of GST?

Types of GST in India

CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)

Is export sale B2B or B2C?

Exports are now strictly classified under B2C. This change aims to streamline HSN-wise data validation and reduce mismatches in GST returns.

Do I have to pay GST if I earn under $75000?

If your GST turnover is below the $75,000 threshold, you may choose to register. But if you do, regardless of your turnover, you must: include GST in the price of most goods and services you sell. claim GST credits for most business purchases you make.

What documents are issued in Gstr 1?

D. Viewing or Editing E-invoice Details in Form GSTR-1

  • 4A, 4B, 4C, 6B, 6C – B2B Invoices,
  • 6A – Export Invoices, and.
  • 9B – Credit/Debit notes (Registered) - CDNR.
  • 9B – Credit/Debit notes (Unregistered) – CDNUR.

How much can a CA charge to file monthly GST returns?

GST Return Fees: Rs. 1,000 to Rs. 3,000 per month. Professional Filing Services: Rs.

How much turnover is allowed without GST?

Businesses with annual sales of Rs. 40 lakhs or more for goods, and Rs. 20 lakhs or more for services, must register for GST. If the turnover exceeds the allowed threshold, there is a penalty for failing to register under GST.

Is it mandatory to mention GST turnover in ITR?

While filing ITR, the GSTIN has to be mentioned in the relevant section of the form. This is important as it helps the government to cross-verify the financial transactions reported in the GST returns and the income tax returns. It also helps to identify any discrepancies or mismatches in the reported figures.

Is GSTR-1 return mandatory?

Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

What documents are needed for GST filing?

List of Main Documents Required for GST Registration

  • PAN card of business/owner.
  • Valid ID of owner and photograph.
  • Address proof of principle business and additional places of business.
  • Bank account details.
  • Certificate of incorporate/registration of business/MoA/AoA.
  • Board resolution wherever company/LLP.

Who pays 42% tax in India?

Maximum marginal rate is the highest rate of tax at any income level. This means for those with incomes between Rs 2 crore and Rs 5 crore, 39% will be the highest applicable tax rate, and for those with incomes above Rs 5 crore, it will be 42.74% — the highest tax rate since 1992.

Can I file ITR without CA?

Yes, you can file your ITR without a CA via our DIY plans. Click here to check out the plans. What is assisted filing? Get an expert to do your taxes for an individual with all kinds of income.

Who is the no. 1 richest CA in India?

Richest Chartered Accountants in India. 1. Kumar Mangalam Birla (Net Worth: $19 billion) 2.