GSTR-1 is a monthly or quarterly mandatory tax return filed by registered GST taxpayers detailing all outward supplies of goods and services. It serves as a comprehensive record of sales, invoices, debit/credit notes, and advances, allowing recipients to claim Input Tax Credit (ITC). It is essential for compliance and reconciliation.
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.
The taxpayer must perform the following steps to view and download the GST summary:
The GSTR-1 report contains details about the sales and A/R transactions the taxpayer has completed for a particular month. The GSTR-1 report has a specific format with separate sections for various types of transactions.
Steps to file the GSTR-1 summary
The summary is generated by the GST Portal automatically at an interval of every <30 minutes>. In case you want to see the summary immediately after you have added the invoices, you can also generate the summary by clicking the GENERATE IFF SUMMARY button.
Table 13 – Document Summary: Mandatory Filing: Reporting in Table 13 is now compulsory for all taxpayers from the May 2025 return period onward. Document types: Includes invoices, credit notes, debit notes, and revised invoices. Validation errors: If Table 13 is not filled, returns cannot be filed successfully.
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.
Export GSTR-1 in Excel format
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.
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.
A. Login and Navigate to Form GSTR-1
Generate Document Summary Report for GST in TallyPrime
Directly from the GST Portal:
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)
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.
How to Download GSTR-1
To view your filed returns, perform the following steps:
Downloading Filed GSTR-1:
GSTR 1 is a return of reporting. It is filed by the taxpayers either monthly or quarterly. This return indicates your return on outward supplies, which is nothing but a sales return. GSTR 3B is the return of tax payments.
If you are a business owner in India, you must have come across the term, GSTR, which stands for Goods and Services Tax return. It is a crucial aspect of the Goods and Services Tax (GST) regime.
After generating invoices, the taxpayers will upload the invoice details on Invoice Registration Portal (IRP), which in turn will generate a unique invoice reference number (IRN), a QR code and digitally sign it. The GST Portal will get these E-invoice details from IRP and update it in the taxpayer's Form GSTR-1.
Exports are now strictly classified under B2C. This change aims to streamline HSN-wise data validation and reduce mismatches in GST returns.
The summary will be generated by the GST Portal automatically at intervals of 30 minutes. To view the summary instantly after adding invoices, you can generate the summary by clicking on the 'Generate GSTR-1 Summary' button. However, the summary can be generated only at intervals of 10 minutes.