Learn how to accurately file your GSTR-1 return on the GST Portal for FY 2025-26. This guide covers everything from logging in to submitting your return, ensuring compliance with Indian tax laws.
Log in and navigate to the GSTR-1 return
Select quarterly or monthly GSTR-1 filing
Download and edit e-invoice data
Enter details for the current tax period
Generate the GSTR-1 summary
Preview the GSTR-1
Acknowledge and submit the GSTR-1 return
File GSTR-1 with DSC or EVC
FAQs on GSTR-1 Filing
Choosing Filing Frequency
Decide whether to file GSTR-1 monthly or quarterly based on your turnover.
If turnover is up to ₹5 crore, opt for quarterly filing.
For turnover above ₹5 crore, monthly filing is mandatory.
Select the correct option on the 'File Returns' page.
Understanding Due Dates
Be aware of the deadlines for filing GSTR-1.
Monthly filers must submit by the 11th of the following month.
Quarterly filers have until the 13th of the month after the quarter ends.
Late filing may attract penalties under Section 47.
Downloading E-Invoice Data
Retrieve e-invoice data from the GST Portal for applicable entities.
Click on 'DOWNLOAD DETAILS FROM E-INVOICES (EXCEL)'.
Ensure data is updated from the IRP within 48 hours.
Check tables 4A, 4B, 4C, 6B, 6C for auto-populated data.
Editing E-Invoice Details
Make necessary amendments to the e-invoice data.
Verify all B2B and export invoice details.
Correct any discrepancies before submission.
Ensure credit/debit notes are accurately reflected.
Filling B2B Invoice Details
Enter all B2B transactions for the current period.
Access the B2B Invoices tile.
Add invoices with GSTIN, invoice number, and date.
Include taxable value and tax amounts.
Filling B2C Invoice Details
Report B2C transactions, especially large invoices.
Use the B2C (Large) Invoices tile for entries.
Enter details for invoices above ₹2.5 lakh.
Include place of supply and tax amounts.
Handling Credit/Debit Notes
Ensure all credit and debit notes are recorded.
Enter registered notes in the CDNR tile.
Use CDNUR for unregistered notes.
Verify amendments in the respective sections.
HSN Code Summary
Provide HSN-wise summary of outward supplies.
Select HSN codes from the drop-down menu.
Enter total taxable value and tax amount.
Ensure accuracy to avoid mismatches.
Creating the Summary
Generate a summary of your GSTR-1 return before submission.
Click on 'Generate GSTR-1 Summary'.
Review the auto-calculated figures.
Ensure all sections are complete.
Reviewing the Summary
Check the summary for any errors or omissions.
Verify B2B and B2C totals.
Ensure credit/debit notes are included.
Check HSN summary for accuracy.
Using the Preview Function
Preview your GSTR-1 return to catch any errors.
Click on 'Preview GSTR-1'.
Review the PDF for discrepancies.
Make any necessary corrections before submission.
Importance of Preview
Understand why previewing is crucial.
Prevents submission of incorrect data.
Allows for last-minute adjustments.
Ensures compliance with GST norms.
Acknowledging the Return
Acknowledge the accuracy of your return before submission.
Click on 'Submit' to freeze data.
Ensure all entries are final.
Notify buyers of the submission.
Final Submission
Complete the submission process for GSTR-1.
Click on 'File Return' to submit.
Choose DSC or EVC for authentication.
Receive an ARN as confirmation.
Using Digital Signature Certificate (DSC)
File GSTR-1 using a DSC for authentication.
Ensure DSC is registered on the GST Portal.
Select 'File with DSC' option.
Follow prompts to complete filing.
Using Electronic Verification Code (EVC)
Opt for EVC if DSC is not available.
Select 'File with EVC' option.
Receive OTP on registered mobile/email.
Enter OTP to complete the filing process.
What is the due date for filing GSTR-1?
For monthly filers, GSTR-1 is due by the 11th of the following month. Quarterly filers must submit by the 13th of the month after the quarter ends.
Can I revise my GSTR-1 after submission?
No, once GSTR-1 is submitted, it cannot be revised. Ensure all details are correct before final submission.
What happens if I miss the GSTR-1 filing deadline?
Missing the deadline may result in a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) up to a maximum of ₹5,000.
How do I handle amendments in GSTR-1?
Use the amendment sections like 9A, 9C to correct previous period entries. Ensure amendments are made in the next filing period.
Is it mandatory to file GSTR-1 if there are no sales?
Yes, even if there are no sales, a nil GSTR-1 must be filed to remain compliant.
How do I report exports in GSTR-1?
Report export invoices under section 6A. Ensure to include shipping bill number and date.
What is the penalty for incorrect GSTR-1 filing?
Incorrect filing may attract penalties under Section 122, including fines and interest on unpaid tax.
Can I file GSTR-1 offline?
Yes, you can use the GST Offline Tool to prepare and upload your return. However, final submission must be done online.
What is the role of HSN codes in GSTR-1?
HSN codes classify goods and services. Accurate reporting in section 12 ensures compliance and avoids mismatches.
How do I handle B2C transactions in GSTR-1?
Report B2C transactions under sections 5A, 5B for large invoices, and section 7 for others. Ensure place of supply is correctly mentioned.