A Comprehensive Guide to GSTR-1 Filing on the Official GST Portal

All registered dealers are mandated to file the GSTR-1 return monthly or quarterly, as applicable. This return requires reporting of all outward supplies made during the relevant tax period.

Typically, the GSTR-1 due date is the 11th of the following month. For taxpayers who file quarterly, the deadline is the 13th of the month subsequent to the quarter.

Latest Updates

June 11th, 2025 GSTN recently clarified an issue encountered by taxpayers with only B2C supplies when attempting to leave Table 12A (B2B HSN Summary) blank in GSTR-1. The department advised that if there are no B2B supplies, taxpayers should include a single entry in Table 12A with any HSN code and UQC, filling all other fields with “0” to proceed with the filing.

The GSTR-1 return can be submitted via the official GST Portal. However, users might encounter specific challenges when importing data:

• If the volume of sales invoices exceeds 500, the GST Offline Utility must be downloaded to generate the return file.
• The portal does not currently offer an option for bulk actions on invoices.

Here is a step-by-step guide on how to file GSTR-1 on the GST Portal:

Logging In and Accessing GSTR-1 Return

• Log in to the GST Portal.
• Navigate to 'Services' > 'Returns' > 'Returns Dashboard' from the dropdown menu.

Choosing Quarterly or Monthly GSTR-1 Filing

On the 'File Returns' page, select the appropriate Financial Year, Quarter, and Period (Month) for which you intend to file the return from the provided dropdown lists. Click the 'SEARCH' button.

Subsequently, on the GSTR-1 return page, filers have two options: 'Prepare online' or 'Prepare offline'. This guide focuses on the online preparation process. Click 'Prepare online'.

Downloading and Editing E-Invoice Data (If Applicable)

This section pertains exclusively to entities for whom e-invoicing is mandatory. The GST Portal automatically populates e-invoice details received from the Invoice Registration Portal (IRP) into your GSTR-1 within two days. E-invoice details are auto-populated into the following GSTR-1 tables:

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

Click the 'DOWNLOAD DETAILS FROM E-INVOICES (EXCEL)' button to access these e-invoice details.

For a detailed guide on how to modify e-invoice data within the GSTR-1 return, refer to this resource: how to edit e-invoice data in the GSTR-1 return.

Entering Details for the Current Tax Period in Various Sections

GSTR-1 – Invoice Details

1. 4A, 4B, 4C, 6B, 6C – B2B Invoices
2. 5A, 5B – B2C (Large) Invoices
3. 9B – Credit / Debit Notes (Registered)
4. 9B – Credit / Debit Notes (Unregistered)
5. 6A – Exports Invoices
6. 9A- Amended B2B invoice
7. 9A- Amended B2C large invoice
8. 9A- Amended Export invoices
9. 9C- Amended Credit/Debit Notes (Registered)
10. 9C- Amended Credit/Debit Note (Unregistered)

GSTR-1 – Other Details

1. 7- B2C Others
2. 8A, 8B, 8C, 8D – Nil Rated Supplies
3. 11A(1), 11A(2) – Tax Liability (Advances Received)
4. 11B(1), 11B(2) – Adjustment of Advances
5. 12 – HSN-wise-summary of outward supplies
6. 13 – Documents Issued
7. 11A – Amended tax liability (Advance received)
8. 11B Amended of Adjustment of Advances
9. 10- Amended B2C (Others)

Business-to-Business (B2B) Invoices

1. 4A, 4B, 4C, 6B, 6C – B2B Invoices

All details related to B2B invoices must be entered in this section. For more information on invoices, refer to the guide on debit, credit notes, and revising GST invoices.

Step 1: Click on the 4A, 4B, 4C, 6B, 6C – B2B Invoices section.

Step 2: Select 'Add Invoice'.

Step 3: Provide the following information on this page:

• If applicable, check the box for Deemed Exports, SEZ Supplies with Payment, or SEZ Supplies Without Payment.
• Enter the recipient's GSTIN or UIN. The Receiver's Name, Place of Supply (POS), and Supply Type will be automatically populated.
• Input the Invoice Number, Invoice Date, and Invoice Value.
• If reverse charge applies or the supply is made through an e-commerce operator, check the relevant box.
• Enter the Taxable Value of the supplies. The amount of CGST and SGST or IGST will be automatically calculated based on whether the transaction is inter-state or intra-state.
• Click 'Save' once all details are entered.

Step 4: You will be redirected to a summary page displaying all entered invoices. Here, you can 'Edit' or 'Delete' invoices under the 'Actions' column.

Step 5: Click the 'BACK' button to return to the Invoices – Receiver-Wise-Summary page. You can add more invoices for a specific receiver by selecting their details and clicking 'Add Invoice' at the bottom of the page.

Step 6: Click the 'Back' button to return to the GSTR-1 page. You will observe that the 'B2B Invoices' section in GSTR-1 now reflects the total number of invoices added.

Business-to-Consumer (B2C) Large Invoices

2. 5A, 5B – B2C (Large) Invoices

This section is for reporting outward supplies made to consumers where the invoice value exceeds Rs 2.5 lakh.

Step 1: Click on the 5A, 5B – B2C (Large) Invoices section.

Step 2: A summary of B2C (Large) Invoices will appear. Click 'Add Invoice' to include new invoices.

Step 3: The following details must be provided on this page:

• In the POS field, select the state where the goods were delivered from the dropdown menu. The supply type will be automatically filled.
• Enter the Invoice Number, Invoice Date, and Total Invoice Value.
• If the supply was facilitated by an e-commerce operator, tick the 'Is E-commerce' checkbox.
• Input the Taxable Value of the supplies. The system will auto-calculate the CGST and SGST or IGST based on the inter-state or intra-state nature of the transaction.
• Click 'Save' after completing the entries.

Step 4: You will be directed to a page summarizing all entered invoices. You can 'Edit' or 'Delete' invoices here under 'Actions'.

Step 5: Click the 'Back' button to return to the GSTR-1 page. The 'B2B Invoices' tile (note: this might be a typo in the original document, likely referring to the B2C Large Invoices tile) in GSTR-1 will update to show the number of invoices added, along with the total invoice value, total taxable value, and total tax liability.

Credit/Debit Notes for Registered Dealers

3. 9B – Credit / Debit Notes (Registered)

This section is dedicated to adding Credit Notes and Debit Notes issued to registered dealers.

Step 1: Click on the 9B – Credit / Debit Notes (Registered) section.

Step 2: On the summary page, click 'Add Details' to enter Credit or Debit Notes.

Step 3: On this page, the following information is required:

• Enter the Recipient's GSTIN. The name will auto-populate.
• Input the Debit/Credit Note number and Date.
• In the 'Original Invoice No.' and 'Date' fields, provide the details of the invoice against which the debit note or credit note is issued.
• From the 'Note Type' dropdown, select whether the entry is for a debit note, credit note, or refund voucher.
• Enter the Note Value and the Reason for Issuing the Note.
• If the original invoice was issued before July 1st, 2017, check the 'Pre-GST Regime' box.
• Enter the Taxable Value of the goods or services. The CGST and SGST or IGST will be automatically calculated based on whether the transaction is inter-state or intra-state.
• Click 'Save' once the details are entered.

Step 4: Click the 'Back' button to return to the GSTR-1 page. You will see a summary of all added debit notes, credit notes, or refund vouchers.

Credit/Debit Notes for Unregistered Dealers

4. 9B – Credit / Debit Notes (Unregistered)

This section is for adding Credit Notes and Debit Notes issued to unregistered dealers.

Step 1: Click on the Credit / Debit Notes (Unregistered) section.

Step 2: On the summary page, click 'Add Details' to include Credit or Debit Notes.

Step 3: The following details need to be entered on this page:

• Choose the appropriate type from the dropdown, such as B2CL, export without payment, etc.
• Enter the Debit/Credit Note number and Date.
• In the 'Original Invoice No.' and 'Date' fields, provide the details of the invoice against which the debit note or credit note is issued.
• From the 'Note Type' dropdown, select whether the entry is for a debit note, credit note, or refund voucher.
• Enter the Note Value and the Reason for Issue of Note.
• If the original invoice was issued before July 1st, 2017, tick the 'Pre-GST Regime' checkbox.
• Enter the Taxable Value of the goods or services. The CGST and SGST or IGST will be automatically calculated based on whether the transaction is inter-state or intra-state.
• Click 'Save' once the details are entered.

Step 4: You can view a summary of all debit notes, credit notes, or refund vouchers issued to unregistered dealers here.

Amendments to Outward Supplies

5. 6A – Exports Invoices

Invoices for exported supplies must be added in this section.

Step 1: Click on the 6A – Exports Invoices section.

Step 2: Read the instructions regarding claiming a refund of IGST paid on exported goods and click the 'OK' button.

Step 3: On the summary page, click 'Add Details' to enter export invoice information. Alternatively, you can import this data from the e-way bill system by clicking the 'IMPORT EWB DATA' button.

Step 4: The following details must be entered here:

• Input the Invoice Number, Invoice Date, and Port Code in their respective fields.
• Provide details of the Shipping Bill Number and Date.
• In the 'Total Invoice Value' field, enter the total amount for all supplied goods or services.
• From the 'GST Payment' dropdown, specify whether GST was paid.
• Enter the Taxable Value. IGST will be automatically calculated.
• Click 'Save'.

Step 5: Click the 'Back' button to return to the GSTR-1 page. You will see a summary of all added Export Invoices.

6. 9A- Amended B2B Invoice

Taxpayers can amend outward supply details previously submitted in earlier returns by following these steps:

Step 1: Click on the 9A – Amended B2B Invoice section.

Step 2: Select the financial year from the dropdown list. Then, enter the invoice number from the prior tax period that you wish to amend. Click the 'Amend invoice' button.

Step 3: Enter the revised invoice number in the 'Revised invoice number' field. Select the revised invoice date from the calendar and make any other necessary changes. Click 'Save'.

The system will redirect the taxpayer to the previous page with a confirmation message.

Step 4: Click 'Back'. The taxpayer will return to the GSTR-1 landing page, where the '9A – Amended B2B Invoices' section will display the number of amended invoices and the total tax liability. The taxpayer is only required to pay tax on the differential amount in the current tax period.

7. 9A- Amended B2C Large Invoice

Step 1: Click on the '9A- Amended B2C (Large) Invoice' section.

Step 2: Select the financial year from the dropdown list. Then, enter the invoice number from the previous tax period that you wish to amend. Click the 'Amend invoice' button.

Step 3: Enter the revised/original invoice number for the invoice to be amended. Select the revised/original date using the calendar. Make the necessary amendments to the invoice and then click 'Save'.

A confirmation message will be displayed, and the taxpayer will be redirected to the previous page.

The GSTR-1 landing page will update to reflect the number of amended invoices and the total tax liability. The taxpayer is only required to pay tax on the differential tax amount.

8. 9A- Amended Export Invoices

To amend export invoices, taxpayers should follow these steps:

Step 1: Click on the '9A- Amended Export Invoices' section.

Step 2: Select the financial year from the dropdown list. Then, enter the invoice number from the previous tax period that you wish to amend. Click the 'Amend invoice' button.

Step 3: Enter the revised/original invoice number for the invoice to be amended. Select the date using the calendar, make the required amendments, and click 'Save'.

A confirmation message indicating successful processing will be displayed, and the taxpayer will be redirected to the previous page.

On the GSTR-1 landing page, the '9A – Amended Export Invoices' section will show the number of amended invoices and the total tax liability. The taxpayer is only required to pay tax on the differential tax amount.

9. 9C- Amended Credit/Debit Notes (Registered)

Step 1: Click on the '9C- Amended Credit/Debit Notes (Registered)' section.

Step 2: Select the financial year and enter the credit/debit note number from the previous tax period that you wish to amend. Then, click the 'Amend note' button.

Step 3: Update the revised credit/debit note number. Select the date from the calendar. Make any necessary amendments and then click the 'Save' button.

A confirmation message indicating successful acceptance will be displayed, and the taxpayer will be redirected to the previous page.

Click the 'Back' button. On the GSTR-1 landing page, the '9C- Amended Credit Note/Debit Note (Registered)' section will be updated with the number of amended invoices and the taxable value. The taxpayer will be required to pay the differential tax amount (calculated as net of amended debit notes minus amended credit notes).

10. 9C- Amended Credit/Debit Note (Unregistered)

Select the '9C Amended Credit/Debit Note (Unregistered)' section and follow the same steps as outlined for registered dealers.

Other B2C Details

1. 7- B2C Others

This section is for entering details of all B2C supplies where the amount is less than Rs 2.5 lakh.

Step 1: Click on the 7- B2C Others section.

Step 2: Choose the 'E-commerce' tab for transactions through e-commerce operators, or the 'Other than E-commerce' tab for non-e-commerce transactions. Click the 'Add Details' button at the bottom right.

Step 3: The following details must be entered here:

• Select the Place of Supply (State Code) where the supply was delivered. The 'Supply Type' field will auto-populate.
• Enter the Value of Taxable Supplies made.
• Select the applicable Rate of GST.
• Enter the GSTIN of the e-commerce operator (if any).
• Click 'Save'.

Step 4: Click the 'Back' button to return to the GSTR-1 page. You can view the summary of B2C 'Others' invoices here.

2. 8A, 8B, 8C, 8D – Nil Rated Supplies

All supplies that are subject to a nil rate of GST should be entered in this section.

Step 1: Click on the 8A, 8B, 8C, 8D – Nil Rated Supplies section.

Step 2: Click 'Edit' to enable editing of the fields.

Step 3: Now, input the amounts for Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies for the following categories:

• Inter-state supply to a registered dealer
• Inter-state supply to an unregistered dealer
• Intra-state supply to a registered dealer
• Intra-state supply to an unregistered dealer

Step 4: Click 'Save', and a success message will be displayed at the top.

Step 5: Click the 'Back' button to return to the GSTR-1 page. You can view the summary of all nil-rated supplies made.

3. 11A(1), 11A(2) – Tax Liability (Advances Received)

This section is for reporting all supplies for which advances were received from the recipient but the invoice has not yet been raised.

Step 1: Click on the 11A(1), 11A(2) – Tax Liability (Advances Received) section.

Step 2: The 'Tax Liability (Advance Received) – Summary' page will appear. Click the 'ADD STATE WISE DETAILS' button to enter details of advance tax receipts and their related liability.

Step 3: The following details must be entered on this page:

• Select the Place of Supply (State Code) where the supply was delivered. The 'Supply Type' field will auto-populate.
• Enter the Gross Advance Received. IGST or CGST and SGST will be automatically calculated based on the supply type (inter-state or intra-state).
• Click 'Save'.

Step 4: Click the 'Back' button to return to the GSTR-1 page. You can view the summary of adjustments for advances.

4. 11B(1), 11B(2) – Adjustment of Advances

This section requires details of all invoices raised in the current month's return period where an advance was received and tax was already paid in previous months.

Step 1: Click on the 11B(1), 11B(2) – Adjustment of Advances section.

Step 2: The summary page, 'Tax already paid on invoices issued in the current period', will be displayed. Click on the 'ADD STATE WISE DETAILS' button to enter invoice details for the current period on which tax has already been paid.

Step 3: The following details must be entered here:

• From the dropdown, select the POS (Place of Supply), which is the state where the outward supply was made. The 'Supply Type' will be pre-filled based on the POS selection.
• Enter the amount received as an advance in the 'Gross Advance Adjusted' field. The IGST or CGST and SGST will be automatically calculated.
• Click the 'Save' button.

Step 4: Click the 'Back' button to return to the GSTR-1 page. Here, you can view the summary of advance adjustments.

Harmonized System of Nomenclature (HSN) Summary

5. 12 – HSN-wise Summary of Outward Supplies

The GSTR-1 return mandates dealers to provide an HSN-wise summary of outward supplies, including rate-wise and quantitative details.

Step 1: Click the 'HSN-wise Summary of Outward Supplies' section.

Step 2: Click the 'Add Details' button at the bottom right.

Step 3: The following details are to be provided on this page:

• HSN Code of outward supplies.
• Description of the outward supplies.
• In the 'UQC' dropdown, select the Unit Quantity Code of the supplies (e.g., KGs, Liters).
• Enter the Total Quantity, Total Value, and Total Taxable Value of the outward supplies.
• Now, enter the IGST or CGST and SGST amounts based on whether the sale was inter-state or intra-state.
• Click 'Add' and then 'Save' on the subsequent page.

Important Note: As per Notification No. 78/2020 – Central Tax dated October 15, 2020, taxpayers are required to report a minimum of 4-digits or 6-digits of the HSN Code in Table 12 of the GSTR-1, depending on their Aggregate Annual Turnover (AATO) in the previous Financial Year. The GST portal has implemented these validations. Additionally, from the February 2025 return period onwards, manual HSN code entry has been replaced by selection from a dropdown menu. Table 12 has also been split into B2B and B2C tabs for separate reporting of these supplies. Validations for supply values and tax amounts have been introduced for both tabs. Initially, these validations are in 'warning mode' and will not block GSTR-1 filing. However, if B2B supplies are reported in other GSTR-1 tables, the B2B tab of Table-12 cannot be left empty.

Step 4: Click the 'Back' button to return to the GSTR-1 page. Here, you can view the summary of HSN-wise outward supplies.

6. 13 – Documents Issued

Every taxpayer is required to provide details of the total documents issued during a month.

Step 1: Click on the 'Documents Issued' section.

Step 2: Click 'Add Document'.

Step 3: There will be 12 categories of documents. Enter the serial number of the invoice issued, the total number of invoices issued, and the number of cancelled invoices in their respective fields. The 'Net Invoices' field will be automatically populated.

Step 4: Click 'Save' once all document details are entered.

7. 11A – Amended Tax Liability (Advance Received)

Step 1: Click on the '11A- Amended Tax Liability' section.

Step 2: Select:

• 'Financial year' for which the amendments are being made.
• 'Return filing period' for declarations from previous tax periods.

Click the 'Amend invoice' button.

Step 3: Make the required amendments. Note that the place of supply cannot be amended. Click 'Save'.

A confirmation message will be displayed, and the taxpayer will be directed to the previous page.

On the GSTR-1 landing page, the '11A- Amended Tax Liability (Advance Received)' section will be updated with the number of amended invoices and the taxable value. The taxpayer will only be required to pay the differential tax liability in this tax period.

8. 11B Amended of Adjustment of Advances

Step 1: Click on the '11B – Amended of Adjustment of Advances' section.

Step 2: Select:

• 'Financial year' for which the amendments are being made.
• 'Return filing period' for declarations from previous tax periods.

Click the 'Amend invoice' button.

Make the necessary changes. Remember that the place of supply cannot be amended. Click the 'Save' button.

A confirmation message stating "Request accepted" will be displayed, and the taxpayer will be redirected to the previous page.

Click the 'Back' button. On the GSTR-1 landing page, the '11B- Amended of Adjustment of Advances' section will be updated with the number of amended invoices and the taxable value. The taxpayer will only be required to pay the differential tax liability in this tax period.

9. 10 – Amended B2C (Others)

Step 1: Click on the '10 – Amended B2C (Others)' section.

Step 2: Select the year and month of the line items from declarations of previous tax periods from the dropdown list. Then select the original Place of Supply (POS) and click the 'Amend Details' button.

Step 3: Select the revised/original state code from the dropdown list. Make the required amendments. Note that the place of the supply field cannot be amended. Click 'Save'.

The taxpayer will be directed to the previous page.

Click the 'Back' button. On the GSTR-1 landing page, the '10- Amended B2C (Others)' section will be updated with the number of amended invoices and the taxable value. The taxpayer will only be required to pay the differential tax liability in this tax period.

Generating the GSTR-1 Summary

Scroll to the bottom of the page and click the 'Generate GSTR-1 Summary' button to incorporate auto-populated details awaiting action from recipients.

A message will appear on the screen once the summary generation process has started. You can re-check after approximately one minute.

After the summary is successfully generated, a success message will appear at the top of the page.

The GST Portal automatically generates the summary every 30 minutes. To view an instant summary after adding invoices, you can manually click the 'Generate GSTR-1 Summary' button. However, this manual generation is only permitted at 10-minute intervals. If you attempt to generate the summary sooner, an error message will appear at the top of the page.

Previewing the GSTR-1

Once the GSTR-1 summary has been generated, click the 'Preview' button. This action will download a draft summary of the GSTR-1 return for your review. It is highly recommended that you carefully review the summary of all entries made in the various sections before officially submitting the GSTR-1.

Acknowledging and Submitting the GSTR-1 Return

When the GSTR-1 return is ready for submission, select the acknowledgement checkbox. This confirms that you have reviewed the details, verified the information as correct, and understand that no further changes can be made after submission. Upon selecting the checkbox, the 'Submit' button will become active.

Click the 'Submit' button to finalize the GSTR-1 submission. A pop-up window will appear. Click 'Proceed' to confirm your submission. The GSTR-1 status will then change to 'Submitted'.

Filing GSTR-1 with Digital Signature Certificate (DSC) or Electronic Verification Code (EVC)

After submitting the GSTR-1 return, click on the 'File Return' button.

Proceed by clicking 'File with DSC' or 'File with EVC', whichever is applicable, to complete the GSTR-1 return filing. If filing via DSC, select your digital signature. If using EVC mode, enter the One-Time Password (OTP) sent to the registered mobile number and email address of the authorized signatory.

Upon successful filing, a confirmation message and the Acknowledgement Reference Number (ARN) will be displayed.

Frequently Asked Questions