What is GSTR-1?
GSTR-1 is a monthly or quarterly return that contains details of all outward supplies (sales) made by a registered taxpayer. It is a crucial return because the data reported here auto-populates in the buyer's GSTR-2B, enabling them to claim Input Tax Credit.
Who Must File GSTR-1?
Every registered taxpayer must file GSTR-1, except:
- Taxpayers under the Composition Scheme (they file CMP-08 instead)
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Persons liable to collect TCS under GST
GSTR-1 Due Dates for 2025
| Filing Frequency | Applicable To | Due Date |
|---|---|---|
| Monthly | Turnover above ₹5 crore | 11th of the following month |
| Quarterly (QRMP) | Turnover up to ₹5 crore | 13th of month following the quarter |
Quarterly Due Dates (QRMP Scheme)
- Jan–Mar 2025: 13th April 2025
- Apr–Jun 2025: 13th July 2025
- Jul–Sep 2025: 13th October 2025
- Oct–Dec 2025: 13th January 2026
Details Required in GSTR-1
GSTR-1 captures outward supply data across multiple tables:
Table 4 – B2B Supplies
Invoice-wise details of supplies made to registered persons including GSTIN, invoice number, date, value, and tax amounts.
Table 5 – B2C Large Supplies
Inter-state B2C supplies exceeding ₹2,50,000 — reported invoice-wise.
Table 7 – B2C Small Supplies
Intra-state supplies to unregistered persons — reported as consolidated state-wise summary.
Table 6 – Exports and SEZ Supplies
Details of export invoices with shipping bill numbers and dates.
Tables 9, 10, 11 – Amendments and Advances
Amendments to previously filed invoices, credit/debit notes, and advance receipts adjustments.
Step-by-Step GSTR-1 Filing Process
- Login to GST Portal – Navigate to gst.gov.in and go to Returns Dashboard
- Select Period – Choose the return period for GSTR-1
- Prepare Online or Upload – Enter invoice details manually or upload via JSON/Excel
- Add B2B Invoices – Enter GSTIN-wise invoice details for registered buyers
- Add B2C Invoices – Enter consolidated or invoice-wise details for unregistered buyers
- Add Credit/Debit Notes – Report any amendments to original invoices
- Preview and Submit – Review all entries, then submit the return
- File with DSC/EVC – Authenticate and file the return
IFF for Quarterly Filers
Taxpayers under the QRMP Scheme can use the Invoice Furnishing Facility (IFF) to upload B2B invoices for the first two months of each quarter. This helps their buyers claim ITC without waiting for the quarterly GSTR-1.
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