Key Information Required for GSTR-1 Filings

GSTR-1 is a Goods and Services Tax (GST) return that registered dealers must file monthly or quarterly. This return is structured into 15 distinct sections, each requiring specific details related to outward supplies.

Recent Updates to GSTR-1

On June 11, 2025, the GSTN issued an update regarding Table 12 of GSTR-1, specifically for B2C supplies. Taxpayers exclusively making B2C supplies encountered problems when attempting to leave Table 12A (B2B HSN Summary) empty. The GST department clarified that in such cases, even without B2B transactions, taxpayers must include a single entry in Table 12A. This involves entering any HSN code and Unit Quantity Code (UQC), then populating all other fields with "0" to proceed with the filing.

The GSTR-1 form commences with a field for the financial year and the relevant tax period (either monthly or quarterly).

1. Goods and Services Tax Identification Number (GSTIN): Taxpayers must provide their GSTIN. A provisional ID can be used if a permanent GSTIN has not yet been obtained (learn more about GSTIN).

2. Registered Person's Legal Name: Upon logging into the official GST Portal, the taxpayer's legal name is automatically displayed.

3. Acknowledgment Reference Number (ARN): The ARN and its filing date for GSTR-1 are automatically populated based on CGST Notification No. 26/2022, effective December 26, 2022. Previously, information regarding aggregate turnover for the preceding financial year and for April to June 2017 was required. Aggregate turnover encompasses the total value of all taxable supplies (excluding reverse charge inward supplies), exempt supplies, and exports of goods or services.

4. Taxable Outward Supplies to Registered Persons (B2B): This section requires reporting of Business-to-Business (B2B) supplies, including those made to Unique Identification Number (UIN) holders.

   • 4A: Invoice-level details for all B2B supplies, excluding those under reverse charge, must be reported here. This includes supplies facilitated by e-commerce operators subject to Tax Collected at Source (TCS).
   • 4B: Outward supplies liable for reverse charge, which were excluded from section 4A, should be declared in this sub-section.

5. Large Taxable Outward Inter-State Supplies to Unregistered Persons (B2C): This section covers inter-state Business-to-Consumer (B2C) supplies where the invoice value exceeds Rs. 2.5 lakh (note that this limit was reduced to Rs. 1 lakh by the 53rd GST Council meeting). Invoice-specific information for all such supplies to unregistered dealers must be provided.

   • 5A: This part includes B2C invoices, specifically sales to unregistered dealers and supplies made via e-commerce operators, with details categorized by GST rate.

6. Zero-Rated and Deemed Exports: This section 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 details like invoice numbers, bills of export, or shipping bills.

7. Rate-Wise Summary of Small B2C Sales: This section provides a summary, categorized by GST rate, of all B2C sales conducted during the month or quarter where the individual invoice value is less than Rs. 2.5 lakh.

   • 7A: All intra-state B2C sales, including those processed through e-commerce operators, must be declared here, categorized by their respective GST rates.
   • 7B: Inter-state B2C sales, including those made through e-commerce operators, must be detailed here, specifying the place of supply (state name) for invoices valued up to Rs. 2.5 lakh.

8. Nil-Rated, Exempt, and Non-GST Outward Supplies: Any nil-rated, exempt, or non-GST supplies not previously reported in other sections must be declared here. This information should be further classified by inter-state or intra-state transactions and whether they were made to registered or unregistered persons.

9. Amendments to Outward Supply Details (Tables 4, 5, and 6): This section is used to correct previously submitted GSTR-1 data concerning B2B, large B2C, and export supplies from earlier tax periods. All debit and credit notes, both current and amended, must also be reported. Certain details cannot be amended, including:

   • Converting a tax invoice into a bill of supply.
   • The customer's GSTIN.
   • For export invoices: Shipping Bill Date/Bill of Export Date and the type of export (with/without tax payment).
   • For credit/debit notes: Receiver/Customer GSTIN (though linking to another invoice for the same GSTIN is permitted), Place of Supply, and reverse charge applicability.

These credit/debit note details are linked to the original invoice and must correspond accordingly. Invoices accepted or modified by the recipient cannot be amended directly by the supplier, as these changes are automatically reflected in the supplier’s GSTR-1 in the month of acceptance under the relevant amendment table. Amended invoices or details should be declared in the tax period in which the amendment occurs, as specified below:

10. Amendments to Small B2C Outward Supplies (Table 7): This section allows for amendments to taxable outward supplies made to unregistered persons, originally reported in Table 7 for earlier tax periods.

The following details cannot be amended in this section: Nil Rated, HSN summary of outward supplies, or adding a new place of supply. However, replacing an existing place of supply with another is permissible, subject to certain limitations. Amended invoices or details should be declared in the tax period when the amendment occurs, as outlined below:

11. Consolidated Statement of Advances Received/Adjusted: This section provides a consolidated overview of advances received or adjusted during the current tax period, alongside any amendments from previous tax periods (net of refund vouchers).

    • All advances received in prior periods, corresponding to invoices issued in the current period, should be mentioned.
    • Additionally, this table requires details of all advances received in the current month for which no invoice has yet been raised.

12. HSN-Wise Summary of Outward Supplies: This section mandates registered dealers to furnish a Harmonized System of Nomenclature (HSN) code-wise summary for all goods sold.

    • Mandatory HSN Reporting: 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 preceding financial year. The GST portal has implemented these validation checks.
    • Simplified HSN Entry: A recent advisory has replaced manual HSN code entry with a selection from a dropdown menu.
    • Table 12 Bifurcation: Table 12 is now divided into two tabs, B2B and B2C, for separate reporting of these supply types. New validations for supply values and tax amounts have been introduced for both tabs.
    • Validation Status: Initially, these validations are set to 'warning mode,' meaning they will not prevent GSTR-1 submission.
    • B2B Tab Requirement: If B2B supplies are reported in any other GSTR-1 tables, the B2B tab of Table 12 must not be left blank.

13. Documents Issued During the Tax Period: This section requires detailed information on all documents issued within the tax period, including invoices, revised invoices, debit notes, and credit notes.

14. Sales via E-commerce Operators (TCS/Section 9(5)): Sellers must report sales made through e-commerce operators who are responsible for collecting TCS under Section 52 or paying tax under Section 9(5) of the CGST Act. This information is categorized by the e-commerce operator's GSTIN.

    • Table 14(a): Sale details for TCS under Section 52, already reported in Tables 4 to 10, are covered here.
    • Table 14(b): This sub-section is for sales where the e-commerce operator reports and pays tax under Section 9(5).

15. E-commerce Operator Reporting (Section 9(5)): E-commerce operators are mandated to report sales made through their platform where they are liable to pay tax under Section 9(5) of the CGST Act.

    • E-commerce operators must specifically declare sales made through their platform for which they are responsible for tax payment under Section 9(5).
    • For B2B transactions, these operators are required to provide the GSTINs of both the seller and the buyer. For B2C transactions, reporting the details rate-wise is sufficient.
    • In the case of B2B transactions, the document details issued by the e-commerce operator must also be reported.