Agar aap GST registered regular taxpayer hain, toh har tax period me apni outward supplies ka record GST portal par submit karna zaroori hota hai. GSTR-1 me aapki sales feed hone ke baad hi aapke buyers ke GSTR-2B statement me Input Tax Credit reflect karta hai.
GSTR-1 filing portal path aur login process
Official procedural workflow ke mutabiq aapko GST portal par standard navigation steps follow karne hote hain, jaisa ki GSTN GSTR-1 user manual me bataya gaya hai:
- Step 1: Dashboard navigation: gst.gov.in par login karein. Top menu me Services > Returns > Returns Dashboard open karein.
- Step 2: Period selection: Apna Financial Year, Quarter, aur Return Filing Period select karke Search par click karein.
- Step 3: Mode choose karein: Details of outward supplies of goods or services GSTR-1 tile par jayein. Agar portal par sidhe bill feed karne hain toh Prepare Online par click karein.
Monthly taxpayers ke liye GSTR-1 ki due date succeeding month ki 11th date hoti hai, jabki quarterly filers ke liye quarter khatam hone ke agle month ki 13th date hoti hai. Yeh statutory timeline GST portal returns guide par specified hai.
B2B, B2C aur HSN tables me invoice details kaise bhare
GSTR-1 form me alag-alag supply categories ke liye alag tables di gayi hain. In tables me sahi classification karna zaroori hai:
1. Table 4A, 4B, 4C, 6B, 6C (B2B invoices)
Kisi bhi GST registered buyer ko issue kiye gaye sabhi tax invoices yahan report hote hain. Add Record par click karke buyer ka GSTIN enter karein, invoice number, invoice date, total invoice value, aur tax rate wise taxable amount enter karke save karein.
2. Table 5A, 5B (B2C Large invoices)
Unregistered persons ko ki gayi interstate supplies agar invoice value Rs 1,00,000 se zyada hai, toh woh Table 5 me invoice level par report hoti hain. Yeh threshold CGST Rule 59(4) ke antargat set hai.
3. Table 7 (B2C Others)
Bachi hui sabhi retail sales yahan aati hain: sabhi intrastate sales (chahe amount kitna bhi ho) aur interstate sales jinki invoice value Rs 1,00,000 tak hai. Yahan individual invoice nahi, balki state (Place of Supply) aur tax rate wise consolidated taxable value feed hoti hai.
4. Table 12 (HSN summary of outward supplies)
Portal guidelines ke anusar HSN codes drop-down list se select kiye jate hain. Preceding financial year ke aggregate turnover ke hisaab se 4 digit ya 6 digit HSN enter karna mandatory hota hai, jaisa ki Notification No. 78/2020-Central Tax me notify kiya gaya hai.
Common mistake: Table 12 HSN summary ki total taxable value aur rate-wise tax amount Table 4, Table 5 aur Table 7 ke total se match hona chahiye. Agar figures me fark hoga toh return submission par portal alert dikhayega.
Worked example: ek tax period ka sales breakup
Maan lijiye Delhi ke ek supplier Sharma Traders ne September 2026 me neeche diye gaye chaar transactions kiye:
| Invoice | Customer type | Place of supply | Taxable value | GST rate | Applicable tax | Reporting table |
|---|---|---|---|---|---|---|
| INV-101 | Registered (B2B) | Haryana (Interstate) | ₹50,000 | 18% | IGST ₹9,000 | Table 4A |
| INV-102 | Unregistered (B2C) | Rajasthan (Interstate) | ₹1,20,000 | 18% | IGST ₹21,600 | Table 5A (B2C Large) |
| INV-103 | Unregistered (B2C) | Punjab (Interstate) | ₹40,000 | 18% | IGST ₹7,200 | Table 7 (B2C Others) |
| INV-104 | Unregistered (B2C) | Delhi (Intrastate) | ₹60,000 | 18% | CGST ₹5,400 + SGST ₹5,400 | Table 7 (B2C Others) |
Calculation summary: Total taxable turnover = ₹50,000 + ₹1,20,000 + ₹40,000 + ₹60,000 = ₹2,70,000. Total output tax liability = IGST (₹9,000 + ₹21,600 + ₹7,200) + CGST ₹5,400 + SGST ₹5,400 = ₹37,800 + ₹10,800 = ₹48,600. Table 12 HSN table me bhi total taxable value ₹2,70,000 aur total tax ₹48,600 hi declare hoga.
Nil GSTR-1 online kaise bhare
Agar select kiye gaye month ya quarter me koi bhi sales, debit note, ya advance received nahi hua hai, toh aapko nil return file karna hota hai. GSTR-1 tile me Prepare Online par click karne par File Nil GSTR-1 ka checkbox milta hai. Us checkbox ko tick karke directly summary verify karein aur EVC ya DSC ke sath file karein. Nil GSTR-1 file na karne par Section 47 ke tehat late fee attract hoti hai.
Generate summary aur filing submission
Sabhi records enter karne ke baad page ke end par Generate Summary button par click karein. Kuch minute wait karke page refresh karein aur Proceed to File / Summary par click karein. Form me entered figures check karein, declaration check-box select karein, Authorized Signatory choose karein, aur File with EVC ya File with DSC select karke filing complete karein. Successful filing ke baad Application Reference Number (ARN) screen par generate ho jata hai.
Frequently asked questions
Agar month me koi sale na ho toh kya GSTR-1 bharna zaroori hai?
Haan, agar period me koi outward supply ya transaction nahi hai toh bhi nil GSTR-1 file karna mandatory hota hai.
GSTR-1 file karne ki due date kya hoti hai?
Monthly taxpayers ke liye succeeding month ki 11th date hoti hai aur quarterly filers ke liye quarter khatam hone ke agle month ki 13th date hoti hai.
B2C sales ko Table 5 aur Table 7 me kaise divide karte hain?
Unregistered person ko ki gayi interstate sale agar invoice value Rs 1,00,000 se zyada ho toh Table 5 (B2C Large) me invoice-wise report hoti hai. Baaki sabhi intrastate B2C aur Rs 1,00,000 tak ki interstate B2C sales Table 7 (B2C Others) me state-wise consolidated aati hain.
Check your own GSTR-2B
Jab aapke suppliers GSTR-1 file karte hain, toh aapka Input Tax Credit GSTR-2B me update hota hai. Humare browser-based reconciliation tool se purchase register aur GSTR-2B ko second me match karein. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 24 October 2026. Sources: GSTN GSTR-1 User Manual, CBIC CGST Rule 59.