Guide

GSTR-1: what goes in it and how to file it

GSTR-1 is the return of your outward supplies — every sale and credit note in the period. Monthly filers file it by the 11th of the next month; quarterly (QRMP) filers by the 13th of the month after the quarter, with B2B invoices optionally uploaded monthly through IFF. Your buyers' input tax credit depends on it, so file it on time.

Updated 29 October 2026

What's in GSTR-1

4A — B2B invoices to registered buyers, invoice by invoice.
5 — B2C large: inter-state invoices to unregistered buyers above ₹1 lakh.
7 — B2C small: other sales to unregistered buyers, summed by state and rate.
9B — credit and debit notes, registered and unregistered.
8 — nil-rated, exempt and non-GST supplies.
12 — HSN-wise summary (B2B and B2C).
13 — documents issued: invoice and note number ranges, with cancelled ones.

Filing with a JSON file

Software like HextaBook prepares GSTR-1 as a JSON file. On the GST portal go to Returns → GSTR-1 → Prepare offline → Upload, upload the JSON, check the summary, then submit and file with DSC or EVC. You can also open the JSON in the government's offline tool to check it first.

In HextaBook

Reports → GSTR-1 shows every section for the month from your invoices and credit notes; download the JSON for the portal or the Excel for your CA.

Frequently asked questions

What is the late fee for GSTR-1?

A late fee applies per day of delay (lower for nil returns), capped by turnover. Check the current amounts on the GST portal before you file late.

What's the difference between GSTR-1 and GSTR-3B?

GSTR-1 lists your sales invoice by invoice; GSTR-3B is the monthly summary in which you pay the tax after input tax credit.

Do I file GSTR-1 if I had no sales?

Yes. A nil GSTR-1 still has to be filed for the period; it can be filed by SMS.