Essential Information Required for Filing GSTR-1 Returns

GSTR-1 is a monthly or quarterly return that registered dealers must submit. This return is structured into 15 distinct sections, each requiring specific details.

Recent Revisions

June 11, 2025

GSTN recently announced via its official social media channels a clarification concerning the B2C table within Table 12 of GSTR-1. Taxpayers exclusively dealing with B2C supplies encountered problems when Table 12A (B2B HSN Summary) was left empty. The department clarified that for taxpayers without any B2B supplies, a single entry must be made in Table 12A. This can be achieved by entering any HSN code and UQC, with all other fields completed with '0' to enable submission.

The form begins with a section for specifying the relevant financial year and the tax period (either monthly or quarterly).

1. GSTIN (Goods and Services Tax Identification Number): Taxpayers must provide their GSTIN. A provisional ID can be utilized if a permanent GSTIN has not yet been obtained.
2. Legal Name of Registered Person: Upon logging into the common GST Portal, the taxpayer's legal name is automatically populated.
3. ARN (Application Reference Number) and Date: The ARN and its date for GSTR-1 filing are auto-filled, following CGST notification no. 26/2022, effective December 26, 2022.

Previously, information regarding aggregate turnover for the preceding financial year and the April-June 2017 period was requested. Aggregate turnover encompasses the total value of all taxable supplies (excluding inward supplies under reverse charge), exempt supplies, and exports of goods or services or both.

Table 4: Taxable Outward Supplies to Registered Persons (B2B Supplies)

This section is for reporting taxable outward supplies made to registered entities, including Unique Identification Number (UIN) holders, also known as Business-to-Business (B2B) supplies.

1. 4A - Invoice-wise B2B Details: Report all B2B supplies, except those subject to reverse charge. This includes supplies facilitated by e-commerce operators that attract Tax Collected at Source (TCS).
2. 4B - Reverse Charge Supplies: List all outward supplies where reverse charge applies, which were excluded from section 4A.

Table 5: Taxable Outward Inter-State Supplies to Unregistered Persons (B2C Large Supplies)

This section covers taxable outward inter-state supplies made to unregistered individuals, or Business-to-Consumer (B2C) supplies, where the invoice value exceeds the specified limit. The threshold for such reporting was originally Rs. 2.5 lakh but has been reduced to Rs. 1 lakh following the 53rd GST Council meeting. Invoice-wise details for all such supplies to unregistered dealers must be provided here.

1. 5A - B2C Invoices (Rate-wise): Include B2C invoices for sales to unregistered dealers, categorized by GST rate, along with supplies made through e-commerce operators.

Table 6: Zero-Rated Supplies and Deemed Exports

This category requires reporting of all zero-rated supplies, exports, and deemed exports (such as supplies to Special Economic Zones (SEZs) or Export-Oriented Units (EOUs)). Registered dealers must provide relevant details from the invoice, bill of export, or shipping bill.

Table 7: Rate-wise Summary of B2C Sales (Invoice Value up to Rs. 2.5 Lakhs)

This section provides a rate-wise summary of all Business-to-Consumer (B2C) sales conducted within the tax period (month or quarter) where the individual invoice value is less than Rs. 2.5 lakhs.

1. 7A - Intra-State B2C Sales: Report all intra-state B2C sales, including those via e-commerce operators, categorized by their respective GST rates.
2. 7B - Inter-State B2C Sales: Specify all inter-state B2C sales, including those via e-commerce operators, with the place of supply (state name) for invoices valued up to Rs. 2.5 lakhs.

Table 8: Nil-Rated, Exempt, and Non-GST Outward Supplies

This section is for reporting all nil-rated, exempt, or non-GST supplies that have not been accounted for in the preceding sections. These must be further categorized by inter-state and intra-state transactions, and whether they were made to registered or unregistered persons.

Table 9: Amendments to Outward Supply Details from Previous Tax Periods

This section allows for corrections to data submitted in previous GSTR-1 filings, specifically for information reported in Tables 4, 5, and 6. This includes both current and amended debit and credit notes. The types of amendments covered pertain to B2B, B2C Large, and export transactions. All debit and credit notes should also be entered here. However, certain details cannot be amended:

• Converting a tax invoice into a bill of supply.
• The Customer's GSTIN.
• For export invoices, the following cannot be amended:
  • Shipping Bill Date or Bill of Export Date.
  • The type of export (with or without tax payment).
• For credit/debit notes, these details cannot be amended:
  • Receiver/Customer GSTIN (though you can amend and link to another invoice for the same GSTIN).
  • Place of Supply.
  • Applicability of reverse charge.

All credit and debit note details are intrinsically linked to their original invoices; thus, these details must remain consistent with the linked invoice. Furthermore, no amendments can be made to invoices that have already been accepted or modified by the recipient of the goods. Such invoices are automatically reflected in the supplier's GSTR-1 under the relevant amendment tables during the month of acceptance.

Amended invoices and details should be declared in the tax period when the amendment occurs, as outlined below:

Table 10: Amendments to Outward Supplies to Unregistered Persons (Table 7)

This table addresses amendments to taxable outward supplies made to unregistered individuals that were previously reported in Table 7 of earlier tax periods. Certain details, however, cannot be amended in this section:

• Nil-rated status.
• HSN (Harmonized System of Nomenclature) summary for outward supplies.
• Adding a new place of supply (though an existing place of supply can be replaced with another, subject to limitations).

Amended invoices and details should be declared in the tax period when the amendment occurs, as shown below:

Table 11: Consolidated Statement of Advances Received and Adjusted

This section summarizes advances received or adjusted within the current tax period, alongside any amendments from prior tax periods, accounted for net of refund vouchers. Specifically:

• Report all advances received in previous periods that correspond to invoices issued in the current period.
• Detail any advances received during the current month for which an invoice has not yet been raised.

Table 12: HSN-wise Summary of Outward Supplies

In this section, registered dealers must provide a summary of goods sold, categorized by their HSN (Harmonized System of Nomenclature) codes. As per Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers are now required to report a minimum of 4 or 6 digits of the HSN Code in Table 12 of GSTR-1, depending on their Aggregate Annual Turnover (AATO) from the previous financial year. The GST portal has enforced these validation rules.

Additionally, an advisory announced the replacement of manual HSN code entry with a selection from a dropdown menu. Table 12 has also been divided into separate B2B and B2C tabs for distinct reporting of these supplies. Furthermore, validation checks for supply values and associated tax amounts have been implemented for both tabs.

Initially, these validations operate in warning mode, meaning that failing them will not prevent GSTR-1 submission. However, if B2B supplies are reported in other GSTR-1 tables, the B2B tab of Table 12 must not be left blank.

Table 13: Documents Issued During the Tax Period

This section requires details of all documents issued within a tax period, including original invoices, revised invoices, debit notes, and credit notes.

Table 14: Sales Through E-commerce Operators Subject to TCS or Section 9(5) Tax

This table is for suppliers to report sales made via e-commerce operators that are liable to collect Tax Collected at Source (TCS) under Section 52 or pay tax under Section 9(5) of the CGST Act. These sales are categorized by the GSTIN of the e-commerce operator.

1. Table 14(a) - TCS under Section 52: Sales already reported in Tables 4 to 10.
2. Table 14(b) - Tax under Section 9(5): Sales reported and taxed by the e-commerce operator.

Table 14A: Amendments to E-commerce Sales from Earlier Tax Periods

This section is for suppliers to report amendments to sales made through e-commerce operators in previous tax periods, where the operators were responsible for collecting TCS under Section 52 or paying tax under Section 9(5). These amendments are reported similarly to Table 14.

1. Table 14A(a) - TCS under Section 52 (Past Periods): Amendments to sales previously reported in Tables 4 to 10.
2. Table 14A(b) - Tax under Section 9(5) (Past Periods): Amendments to sales previously reported and taxed by the e-commerce operator.

Table 15: Sales by E-commerce Operators Liable to Pay Tax under Section 9(5)

This table is completed by e-commerce operators themselves to report sales facilitated through their platform for which they are liable to pay tax under Section 9(5).

1. E-commerce operators must report the sales made through them on which they are obligated to pay tax under Section 9(5).
2. For B2B transactions, operators must provide the GSTINs of both the seller and the buyer. For B2C transactions, reporting the sales rate-wise is sufficient.
3. In the case of B2B transactions, details of documents issued by the e-commerce operator should be reported.

Table 15A: Amendments to E-commerce Operator Sales from Earlier Tax Periods

This section is for e-commerce operators to report amendments to sales from previous tax periods where they were liable to pay tax under Section 9(5).

1. Table 15A.I - B2B Sales Amendments: Amendments to sales made to registered buyers (from registered or unregistered sellers) that were originally reported in Table 15.
2. Table 15A.II - B2C Sales Amendments: Amendments to sales made to unregistered buyers that were originally reported in Table 15.