GSTR-1 is the periodic statement in which eligible GST-registered taxpayers report outward supplies of goods and services. To file it, select the correct tax period on the GST Portal, enter or upload your supply details, generate and review the summary, then submit and file the statement. GSTR-1 reports sales and other outward-supply information; it is not the return used to pay tax liability.
What GSTR-1 reports
GSTR-1 is a statement of outward supplies. Depending on the transactions and applicable form tables, it can include:
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- Invoice-level details for registered recipients and certain inter-state supplies to unregistered recipients.
- Credit notes and debit notes, exports and deemed exports, and specified e-commerce supplies.
- State-level summaries of supplies to consumers, advances received and their adjustments, and amendments to earlier records.
- Nil-rated, exempt, and non-GST supplies, plus HSN/SAC-wise summaries.
This is an overview, not a substitute for checking the applicable form tables and instructions for your return period. See the GST Portal GSTR-1 FAQ.
Who needs to file GSTR-1
The GST Portal FAQ describes GSTR-1 as generally applicable to normal and casual registered taxpayers making outward supplies. It lists exclusions including composition taxpayers, input service distributors, specified TDS/TCS categories, and non-resident foreign taxpayers. Your obligation depends on your registration category and the rules in force for the period, so confirm your position in current portal guidance or with a qualified GST professional.
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Choose a preparation method
| Method | Where you prepare data | How it reaches the portal |
|---|---|---|
| Online | Directly in the GST Portal’s GSTR-1 screens. | Enter or amend records, generate the summary, review it, and file. |
| Offline tool | In the GST Returns Offline Tool. | Upload the prepared JSON file to the portal, then generate and review the summary before filing. |
| ASP through a GSP | In a third-party application. | The portal manual identifies this as another preparation route; confirm the provider’s current process and review the resulting portal statement before filing. |
The GST Portal does not establish comparative pricing or quality for these routes. The official workflow is described in the GSTR-1 creation manual.
How to file GSTR-1 on the GST Portal
- Open the returns dashboard: Log in and go to Services > Returns > Returns Dashboard.
- Select the period: Choose the financial year and filing period, then select Search.
- Open GSTR-1: In the GSTR-1 tile, choose Prepare Online to enter details on the portal. If you prepared data in the offline tool, upload its JSON file using the portal’s upload workflow instead.
- Enter or amend supply records: Complete the applicable tables and review the details. The form tables depend on the transactions and period.
- Generate the summary: Select Generate Summary after adding or amending records.
- Review and file: Check the generated summary against your records, correct discrepancies, regenerate the summary if you make changes, and use the filing action displayed on the portal to submit and file the statement.
Portal labels and screens can change. Follow the current dashboard instructions for the period you are filing.
Check e-invoice data before filing
The GST Portal FAQ says e-invoice information can auto-populate specified GSTR-1 tables after data is uploaded to the Invoice Registration Portal. Treat that feed as a starting point for review: check the populated details against your records and the applicable tables. If you edit auto-populated details, generate the summary again so the return details update.
Nil periods, due dates, and corrections
Nil activity
The GST Portal FAQ says GSTR-1 must still be filed when there is no business activity in the tax period; this is a Nil return. The FAQ describes a portal route that generates a summary and files without entering return data. Confirm the current portal procedure and your filing obligation for the period.
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The FAQ gives the usual pattern as the 11th day of the succeeding month for monthly filers, or the 13th day of the month after a quarter for quarterly filers. These are default patterns, not guaranteed dates for every period: government extensions and taxpayer-specific filing frequency may apply. Check the current GST Portal notices and applicable rules before relying on a date.
GSTR-1A and amendments
The FAQ describes GSTR-1A as an optional facility available after GSTR-1 is filed or its due date arrives, whichever is later, and before GSTR-3B for that period is filed. It can be used once per period to amend records or add missed records. According to the FAQ, changes flow into the supplier’s GSTR-3B, while recipient input tax credit for records declared or amended through GSTR-1A appears in the next tax period’s GSTR-2B. Check current portal guidance for the period before using this facility.
The FAQ states a 30 November following the financial year as the cut-off for amending invoices from a previous financial year. The manual also says amendments are subject to the CGST Act time limit. Because statutory deadlines and form rules can change, verify the applicable law and current portal guidance rather than treating that date as universal.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Period-specific rules to verify
Eligibility, filing frequency, due dates, table thresholds, and correction limits can depend on the tax period and current notifications. For example, the FAQ describes a quarterly filing option subject to turnover conditions, including a stated ₹5 crore threshold for preceding-year turnover (or expected aggregate turnover for a registrant in the current year). The same live FAQ describes a ₹2.5 lakh inter-state invoice-value threshold for its B2C-large explanation, while the manual’s search result notes that the relevant table threshold changed to ₹1 lakh for return periods from August 2024. Do not apply either figure without checking the form and rules for the exact period. The FAQ is a live page without a displayed publication year.
Use the official GST Portal FAQ and GSTR-1 creation manual alongside current portal notices; portal guidance does not replace the applicable statute, notification, or advice for a taxpayer’s specific circumstances.
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