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Accurate GSTR-1 Filing for Your Sales & Outward Supplies

GSTR-1 tells the GST system what you sold, to whom, under which tax treatment, and what document was issued — it's not simply a form where you enter your total sales.

We prepare your GSTR-1 from properly reconciled sales data — B2B, B2C, exports, SEZ, credit/debit notes and HSN — checked against e-invoice, e-way bill and GSTR-3B before filing.

Sales Reconciliation

B2B / B2C Reporting

Monthly / QRMP Filing

ARN Tracking

GSTR-1A Support

E-Invoice / E-Way Bill Match

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Overview

GSTR-1 Is Not Just "Entering Your Total Sales"

The statutory framework for furnishing outward-supply details is provided under Section 37 of the CGST Act and Rule 59 of the CGST Rules. Depending on your business, GSTR-1 can contain B2B invoices, B2C supplies, exports, SEZ supplies, credit/debit notes, amendments, advances, HSN/SAC data and more.

Mismatches Affect the Recipient Too

Incorrect outward-supply reporting can create problems not only for you, but also for your customer's GST reconciliation and ITC records.

Not Every Taxpayer Files the Same Return

Input Service Distributors, non-resident taxable persons, composition taxpayers and specific TDS/TCS-covered persons may follow different return forms.

GSTR-1 ≠ GSTR-3B

GSTR-1 reports outward supplies; GSTR-3B reports summary liability, payment and ITC. The two should still reconcile with each other.

Reviewing sales invoices and GSTR-1 data

GSTR-1Outward Supply Statement

What We Help You With

A complete GSTR-1 process — from raw sales data to a reconciled, filed return.

Monthly / QRMP Filing

Complete outward-supply reporting for monthly or eligible quarterly filers, including IFF.

B2B / B2C Reporting

Invoice-level B2B reporting and correct classification of applicable B2C transactions.

Export & SEZ Reporting

Zero-rated supply reporting reconciled with shipping bills and LUT documentation.

GSTR-1

Outward Supply
Reporting

Credit / Debit Notes & Amendments

Correct reporting of notes and eligible correction of earlier-period invoices.

Reconciliation

Sales register vs GSTR-1 vs e-invoice vs e-way bill vs GSTR-3B, before filing.

GSTR-1A & Nil Filing

Assistance with eligible same-period corrections and Nil GSTR-1 where conditions are met.

Coverage

What Can Be Reported in GSTR-1

Different transaction types have different reporting rules — the category should be identified correctly for each invoice.

B2B Invoices

Reported with the recipient's GSTIN — the buyer relies on this data for their own GST reconciliation.

B2C Supplies

Treatment depends on intra-/inter-State nature, value and applicable invoice- or consolidated-level rules.

Export Supplies

With or without payment of IGST — reconciled against shipping bills, LUT and GSTR-3B.

SEZ Supplies

Reported based on recipient GSTIN, SEZ status, supply type and tax payment/LUT treatment.

Deemed Exports

Reported only where the transaction genuinely satisfies the applicable legal conditions.

Credit & Debit Notes

Matched against the original invoice, accounting records and applicable GST treatment.

Amendments

Corrections to earlier-filed invoices, made through the applicable amendment mechanism.

Advances for Services

Advance received, tax liability and adjustment against the subsequent invoice, where applicable.

HSN / SAC & E-Commerce

Product/service classification, plus platform sales reconciled before filing — not uploaded as-is.

Filing Frequency

Monthly GSTR-1 vs Quarterly (QRMP)

QRMP — Quarterly Returns with Monthly Payments — is available to eligible taxpayers, subject to the applicable turnover and conditions.

Feature	Monthly Filers	QRMP (Quarterly)
GSTR-1 Frequency	Every month	Once a quarter
Eligibility	All regular taxpayers	Aggregate turnover up to ₹5 crore, subject to conditions
Due Date	Generally 11th of the following month	Generally 13th of the month after the quarter
Tax Payment	Monthly, with GSTR-1/3B	Monthly, even though returns are quarterly
Optional Facility	Not applicable	IFF — for B2B invoices in the first two months of the quarter

Due dates are subject to Government notifications and can be extended for a given tax period — always confirm the applicable date before filing.

Filing Journey

How GSTR-1 Filing Works

From raw sales data to a reconciled, filed return.

Collect & Classify

Sales register, invoices, credit/debit notes classified into B2B, B2C, export, SEZ and other categories.

Verify GSTIN & Tax

Supplier/customer GSTIN, place of supply, tax rate and HSN/SAC checked before entry.

Reconcile

Compared against e-invoice (IRN) and e-way bill data where applicable.

Prepare & Validate

Invoice count, taxable value, tax and HSN/SAC checked before submission.

File & Save ARN

Submitted on the GST Portal; the Application Reference Number is retained for records.

Reconcile With GSTR-3B

Outward tax figures are checked for consistency with the corresponding GSTR-3B.

The Filing Process

How GSTR-1 Filing Works

From sales data to a filed, reconciled return.

Collect & Classify Data

Sales register and supporting documents classified into B2B, B2C, export, SEZ and other categories.

Verify GSTIN, Tax & HSN

Supplier/customer GSTIN, tax rate, taxable value and HSN/SAC classification checked.

Reconcile & Prepare

Matched with e-invoice and e-way bill data, then prepared for filing.

File & Reconcile With 3B

Return filed, ARN saved, and outward-supply data checked against GSTR-3B.

Documents & Information

What You Should Keep Ready

The exact records depend on your transaction types, but the following are commonly required.

GSTIN & Sales Register

Tax Invoices

Credit & Debit Notes

Export Invoices & Shipping Bills

E-Invoice / E-Way Bill Data

Previous GSTR-1 & Amendments

For e-commerce sellers, the marketplace settlement report should not be uploaded directly — it needs to be reconciled with orders, returns, cancellations and TCS data first to determine actual taxable turnover.

Clear Expectations

What GSTR-1 Filing Does Not Mean

GSTR-1 reports outward supplies — it does not by itself calculate or settle your tax payment.

The same thing as GSTR-3B (tax payment/ITC)

An editable filed return, once submitted

Optional, just because there were no sales

A single fixed late fee for every taxpayer

Correctable through GSTR-1A after GSTR-3B is filed

A marketplace settlement figure treated as turnover

Common GSTR-1 Mistakes

Wrong Customer GSTIN Wrong Place of Supply Missing Credit Note Duplicate Invoice Wrong HSN GSTR-1 vs 3B Mismatch E-Invoice Mismatch

FAQs

Frequently Asked Questions

Clear answers before you file your GSTR-1.

It can be either, depending on your applicable filing frequency and QRMP eligibility. Eligible taxpayers with turnover up to ₹5 crore can opt for quarterly filing under QRMP.

Generally the 11th of the following month for monthly filers, and generally the 13th of the month after the quarter for eligible quarterly filers — subject to applicable notifications.

The Invoice Furnishing Facility is an optional QRMP facility for reporting specified B2B invoices and related documents for the first two months of a quarter — it is not the same as GSTR-1 itself.

Yes, where you're required to file GSTR-1, the return remains required even for a period with no outward supplies — it can be filed Nil where the applicable Nil conditions are satisfied.

An optional facility to add or amend certain same-period supply records after filing GSTR-1 and before filing the corresponding GSTR-3B. It cannot be filed once that GSTR-3B has been filed.

There is no simple "revise the whole return" option. Eligible corrections are made through the applicable amendment mechanism in a later GSTR-1, or via GSTR-1A where the window is still open.

No. GSTR-1 primarily reports outward supplies. The actual tax payment and summary liability are handled through GSTR-3B.

Yes. Corrections are generally restricted after a statutory cut-off linked to the September return of the following year or the relevant annual return, whichever is earlier — subject to the applicable provisions.

Ready to File Your GSTR-1?

Get your sales data reconciled and reported correctly, before the due date.

Sales Data → Classification → Invoice Verification → GST Reconciliation → GSTR-1 Preparation → Review → Filing → ARN → GSTR-3B Reconciliation

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