GST Return GSTR-1: Format, Filing Process, Mistakes & Tips

Complete Guide to FORM GSTR-1: Format, Filing Process, Mistakes & Tips

If you are a business owner, tax professional, CMA student, or accountant, understanding FORM GSTR-1 is essential in complying with the Goods and Services Tax (GST) regime in India. It is not just a form—it's a declaration of your monthly or quarterly sales, and it has a direct impact on your customers' Input Tax Credit (ITC). Filing GSTR-1 properly is one of the most important aspects of GST compliance.

This guide covers everything you need to know about GSTR-1: its format, what each section means, how to file it, common errors, due dates, penalties, and expert tips.

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🔍 What is GSTR-1?

GSTR-1 is a return that must be filed by every registered GST taxpayer (except a few categories), containing details of all outward supplies (sales) of goods and services made during a tax period. The purpose of this form is to report sales data, tax collected, invoice-wise details, and corrections or adjustments related to earlier periods.

Download GSTR-1 RETURN FORMAT

The data you provide in GSTR-1 becomes available to your buyers in their GSTR-2A/2B, enabling them to claim Input Tax Credit (ITC). Hence, accurate and timely filing is critical.

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👨‍💼 Who Must File GSTR-1?

The following persons must file GSTR-1 if they are registered under GST:

• Regular taxpayers
• Casual taxable persons
• E-commerce sellers (with or without TCS)
• Exporters of goods/services

However, the following categories do not need to file GSTR-1:

• Composition scheme dealers (they file CMP-08)
• Non-resident taxable persons
• Input Service Distributors (ISDs)
• Taxpayers liable to collect TCS (GSTR-8) or deduct TDS (GSTR-7)

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📅 GSTR-1 Due Dates

The due date for GSTR-1 depends on your turnover and filing preference:

• Monthly Filing: 11th of the following month (e.g., June 2025 GSTR-1 due by July 11, 2025)
• Quarterly Filing (QRMP Scheme): 13th of the month following the quarter (e.g., Q1 FY2025-26 due by July 13, 2025)

Switching between monthly and quarterly is allowed only once in a financial year. If your annual turnover is up to ₹5 crore, you can opt for the QRMP scheme.

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📋 GSTR-1 Format: Table-wise Explanation

Let’s decode the structure of GSTR-1, which includes 13 main tables:

🔹 Table 1-3: Basic Details

• GSTIN
• Legal and trade name
• Aggregate turnover (previous financial year and Q1 of current year)

🔹 Table 4: B2B Invoices

This is where you report all sales made to registered persons, including reverse charge and e-commerce sales. Details needed include:

• Invoice number and date
• GSTIN of the buyer
• Invoice value
• Tax rate, tax amount, and type (IGST/CGST/SGST)

🔹 Table 5: B2C Large Invoices (Interstate > ₹2.5 Lakh)

Include state-wise details of invoices to unregistered buyers where the invoice value exceeds ₹2.5 lakh.

🔹 Table 6: Zero-Rated and Deemed Exports

• 6A: Exports with/without payment of IGST
• 6B: Supplies to SEZ units or developers
• 6C: Deemed exports (e.g., EOUs)

🔹 Table 7: B2C Small (All Supplies ≤ ₹2.5 Lakh)

This includes both intra-state and inter-state small sales to unregistered persons, reported in a rate-wise summary.

🔹 Table 8: Exempted, Nil Rated & Non-GST Supplies

• Nil rated: 0% tax (e.g., food grains)
• Exempt: Specifically exempted under GST
• Non-GST: Outside GST scope (e.g., petrol, alcohol)

🔹 Table 9: Amendments (B2B, B2C Large, Exports)

Report changes to previously filed invoices, debit/credit notes, export documents.

🔹 Table 10: Amendments (B2C Small)

Any corrections to B2C supplies from earlier returns are entered here.

🔹 Table 11: Advances

• 11A: Advances received in current period (invoice pending)
• 11B: Advances adjusted against invoices in this period

🔹 Table 12: HSN-Wise Summary

Report sales grouped by HSN code. Number of digits depends on turnover:

• Up to ₹1.5 Cr: Optional
• ₹1.5 – 5 Cr: 2-digit
• Above ₹5 Cr: 4-digit mandatory

🔹 Table 13: Document Summary

Include the count of:

• Invoices issued (outward & inward)
• Debit/credit notes
• Challans and vouchers

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💡 How to File GSTR-1 Online (Step-by-Step)

1. Login to the GST portal (www.gst.gov.in)
2. Go to Returns Dashboard
3. Select Financial Year and Period
4. Click on Prepare Online or use Offline Tool
5. Enter data table-wise or import JSON from your accounting software
6. Validate and preview all entries
7. Click on Submit, then File with DSC/EVC

Note: You cannot revise a filed GSTR-1. Corrections must be done in next month’s return.

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⚠️ Common Mistakes to Avoid

• Entering incorrect GSTIN of buyers
• Missing Place of Supply in interstate transactions
• Leaving out shipping bill details in exports
• Duplicate invoices or wrong invoice dates
• Incorrect HSN codes or tax rates

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📊 GSTR-1 vs GSTR-3B: Know the Difference

Feature	GSTR-1	GSTR-3B
Type	Sales return (invoice-wise)	Summary return (tax payable)
Purpose	Declare outward supplies	Pay GST liability
Data Level	Detailed (per invoice)	Consolidated
Auto-populates ITC for recipients	Yes	No

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💸 Penalty for Late GSTR-1 Filing

• ₹50 per day (₹25 CGST + ₹25 SGST) – for returns with tax liability
• ₹20 per day (₹10 CGST + ₹10 SGST) – for nil returns
• Maximum penalty – ₹5,000

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📘 Relevance of GSTR-1 in CMA and Commerce Studies

For CMA and commerce students, GSTR-1 is an essential part of GST curriculum. Understanding its structure helps in:

• Learning indirect taxation in real-world scenarios
• Understanding invoice-based credit system
• Preparing for GST practitioner or finance analyst roles

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❓ Frequently Asked Questions (FAQs)

1. Can I revise GSTR-1 after filing?

No. However, you can make corrections in the next return period by using Tables 9 or 10.

2. Is it mandatory to file GSTR-1 if there are no sales?

Yes. Even nil returns must be filed to maintain compliance.

3. What happens if GSTR-1 is not filed?

You will face penalties and your buyers won't be able to claim ITC. Repeated non-filing can result in GSTIN cancellation.

4. Can I file GSTR-1 offline?

Yes, you can use the GSTR-1 offline tool and upload JSON file on the portal.

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🔚 Final Words

GSTR-1 is not just a form—it is your business’s declaration of trust and transparency under GST. Filing it accurately and on time ensures smooth tax credit to your customers, enhances your compliance rating, and protects your business from penalties and audits.

At CMAknowledge.in, we aim to simplify tax concepts for learners and professionals alike. If you found this guide helpful, share it with your peers and stay updated with the latest GST insights and CMA resources.

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