GSTR-1 is the return where you report all your outward supplies — your sales — for the month. Filing it correctly and on time keeps your buyers' input tax credit flowing and keeps you free of penalties. Here's the plain-English version.
When is GSTR-1 due?
For most businesses filing monthly, GSTR-1 is due by the 11th of the following month. Businesses under the QRMP scheme file quarterly. Late filing attracts a late fee and can block your buyer's credit, so the 11th is a date worth protecting.
What goes into GSTR-1
- B2B invoices — sales to other GST-registered businesses, reported invoice-by-invoice.
- B2C invoices — sales to consumers, usually reported as a summary.
- Credit and debit notes issued during the month.
- HSN-wise summary of goods and services sold.
Step by step
- Reconcile your sales for the month — make sure every invoice is recorded.
- Log in to the GST portal and open the GSTR-1 return for the period.
- Upload or enter your B2B and B2C data (a good billing tool exports this for you).
- Verify the auto-drafted summary matches your books.
- Submit and file using DSC or EVC.
The easy way
BizGST Pro keeps every invoice ready and exports a GSTR-1 summary in one click, split into B2B and B2C exactly as the portal expects. Instead of compiling data on the 10th night, you file in minutes.