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How to File GSTR-1 GST Return 2026

GSTR-1 - monthly/quarterly outward supplies return. Sales reporting. Critical for ITC of buyers.

📁 Tax ⏱️ 45-90 mins 💰 Free

About This Guide

GSTR-1 reports outward supplies (sales). Monthly (turnover > ₹5Cr) or Quarterly (≤ ₹5Cr) under QRMP. Includes B2B (with GSTIN), B2C Large (> ₹2.5L interstate), B2C Small, Exports, Credit/Debit notes, Advances. Due 11th of next month (monthly) or 13th of next quarter month (QRMP).

Eligibility Criteria

GST registered taxpayer
Filing for current period
Sales data ready
GSTIN active
DSC or EVC for verification

Documents Required

Keep these documents ready before starting application. Missing documents = delayed approval.

Sales invoices (all types)
GSTIN of buyers (B2B)
Credit/debit notes
Export invoices + LUT/Bond
Advance receipts
HSN/SAC codes
Tax breakup (CGST, SGST, IGST, Cess)

Step-by-Step Application Process

Follow these steps in order. Each step is critical - skip none.

gst.gov.in. GSTIN + password.

Returns Dashboard

Services → Returns → Returns Dashboard.

Choose Period

Month / Quarter (QRMP).

Click GSTR-1 Prepare Online

Or upload offline tool.

B2B Section

Add buyer GSTIN, invoice details, tax breakup.

B2C (Large)

> ₹2.5L interstate. Add per-invoice.

B2C (Small)

Aggregate state-wise. Tax rates breakup.

Exports

With/without payment. LUT details.

Credit/Debit Notes

Reduce/increase invoices.

Advances

Receipt of advance against future supply.

HSN Summary

Mandatory for turnover > ₹5Cr - line item HSN summary.

Document Issued

Invoice numbering range used.

Submit

Generate Summary.

File

EVC/DSC verification. GSTR-1 filed.

Auto-Population

GSTR-3B Table 3.1, GSTR-2B of buyers auto-populated.

Key Benefits

Mandatory compliance
Buyer ITC enabled
Avoids late fees
HSN compliance
QRMP simplification (small)
IFF for QRMP B2B monthly
Govt audit trail

What Happens After Application?

After filing, GSTR-2B of buyers reflects ITC. Buyer can avail ITC. Any errors: amend in next period.

Frequently Asked Questions

Late filing penalty?

₹50/day (₹25 CGST + ₹25 SGST) for nil returns, ₹100/day for normal returns. Capped at ₹5,000 per period.

IFF in QRMP?

Invoice Furnishing Facility - small taxpayers in QRMP can upload B2B invoices monthly to enable buyer ITC. Optional.