GSTR-1 is a monthly or quarterly return that every GST-registered business must file to report outward supplies (sales). If you have turnover above ₹5 crore, you file monthly by the 11th. Under QRMP scheme, quarterly by the 13th after quarter end.
What to Report in GSTR-1
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B2B Invoices — All invoices to registered businesses (GST-to-GST). Include GSTIN of buyer, invoice number, date, value, place of supply, and tax amounts.
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B2C Large (B2CL) — Inter-state invoices to unregistered buyers above ₹2.5 lakh. State-wise reporting required.
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B2C Small (B2CS) — All other B2C supplies — intra-state and small inter-state. Consolidated state-wise reporting.
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HSN Summary (Table 12) — Summary of all supplies by HSN code. Mandatory based on turnover slab.
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Credit/Debit Notes — All CDNs issued during the period, whether to registered or unregistered buyers.
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Nil/Exempted/Zero-Rated Supplies — To be reported under separate tables.
Common Errors to Avoid
✗ Wrong HSN Code — Use the correct 4 or 8 digit HSN as per your product category. Mismatched HSN leads to reconciliation issues.
✗ Wrong Place of Supply — For inter-state supplies, ensure the state code in GSTIN of buyer matches the POS entered.
✗ Missing Invoices — All invoices within the tax period must be reported. Missing invoices create 2A/2B mismatches for buyers.
Need help with GSTR-1 filing process or reconciliation?
Legarity provides GST return process guidance and reconciliation support for businesses in Bihar and beyond.
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