How to file GSTR-1 in detail?

Asked by: Mr. David Haley III  |  Last update: August 28, 2026
Score: 5/5 (64 votes)

Filing GSTR-1 involves reporting outward supplies (sales) on the GST Portal by the 11th (monthly) or 13th (quarterly) of the following month. Key steps include logging into the dashboard, entering invoice data (B2B, B2C, exports) online or via offline JSON upload, generating a summary, reviewing, and filing using DSC or EVC.

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.

Complete GST Return Mechanism Explained | GSTR-1 to GSTR-9C, IFF, 2A, 2B, E-Invoice, E-Way Bill, IMS

16 related questions found

Can I file GST return by myself?

To file your first GST return, log into the GST portal, navigate to the return section, and fill out the required forms such as GSTR-1 and GSTR-3B with accurate details of your transactions. Can I file my GST return myself? Yes, you can file your GST return yourself through the GST portal.

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.

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.

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.

How to learn GST filing?

How can you file your GST return online?

  1. Step 1: Log onto www.gst.gov.in.
  2. Step 2: Enter your 15-digit GST Identification Number (GSTIN), which will act as your username for the GST login credentials.
  3. Step 3: Upload invoices on the GST portal by going to the 'Returns' dashboard available in the 'Services' section.

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.

Do I have to pay GST every month?

If your business has an annual turnover of less than Rs. 20 lakhs (or Rs. 10 lakhs for businesses in certain states), you're not required to register for GST or pay GST every month. However, if your turnover exceeds this threshold, you'll need to register for GST and pay GST every month.

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.

Is Gstr 1 monthly or quarterly?

Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

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.