How to File GSTR-1 on the GST Portal: A Step-by-Step Guide

GSTR-1 is the Goods and Services Tax (GST) return used to report all outward supplies made during a tax period, including invoice-wise and buyer-wise sales details. The information filed in GSTR-1 is reflected in your buyers' GSTR-2B and forms the basis for their input tax credit (ITC) claims. Errors such as an incorrect GSTIN or a missed invoice can lead to ITC mismatches, making accurate and timely filing essential for GST compliance.

What are the steps to file GSTR-1?

Filing GSTR-1 is a straightforward process when completed in the correct order. Follow these seven steps to prepare, review and submit your return accurately.

Step 1: Log in to the GST portal

Step 2: Select the filing period

On the Returns Dashboard, select the Financial Year and Return Filing Period from the dropdown menus. Click Search and locate the GSTR-1 tile.

Step 3: Choose your filing method

Select Prepare Online to enter invoice details directly on the portal. If you have more than 500 invoices, choose Prepare Offline, download the GST Returns Offline Tool, prepare a JSON file and upload it.

If your business is covered under e-invoicing, B2B invoice data is auto-populated in GSTR-1 from the Invoice Registration Portal (IRP) within two working days. Review this data before filling in the remaining tables.

Step 4: Fill the applicable GSTR-1 tables

Complete only the tables that apply to your business transactions. The main tables include:

Table 4 (B2B invoices): Report supplies made to GST-registered buyers. Enter the recipient's GSTIN, invoice number, date, invoice value, Harmonised System of Nomenclature (HSN) code and tax rate. The recipient's name and place of supply populate automatically after entering the GSTIN.
Table 5 (B2C large invoices): Report inter-state supplies to unregistered buyers where the invoice value exceeds ₹1 lakh (reduced from ₹2.5 lakh with effect from 1 August 2024).
Table 6 (Exports): Report export invoices with or without payment of tax. Include the shipping bill number and date.
Table 7 (B2C small and exempt): Report state-wise supplies to unregistered buyers not covered under Table 5, along with nil-rated and exempt supplies.
Table 12 (HSN summary): Starting in February 2025, HSN codes must be selected from the portal's dropdown list rather than entered manually. Table 12 now has separate B2B and B2C tabs. If you have reported B2B supplies elsewhere in GSTR-1, you must also complete the B2B tab in Table 12.

Step 5: Generate the return summary

Click Generate Summary after completing all applicable tables. The portal compiles your entries into consolidated figures. Review the B2B totals carefully, as these are reflected in your buyers' GSTR-2B for ITC claims.

Step 6: Preview and verify the return

Click Proceed to File to preview the return. Compare the totals with your books and correct any errors before filing. Once GSTR-1 is filed, corrections can only be made through the amendment process.

Step 7: File GSTR-1 using DSC or EVC

Click File Statement to submit the return. Companies and Limited Liability Partnerships (LLPs) must authenticate the filing using a Digital Signature Certificate (DSC). At the same time, other taxpayers can verify it using an EVC sent to the Primary Authorised Signatory's registered mobile number.

After successful verification, an Application Reference Number (ARN) is generated and sent by SMS and email. Save the ARN and download the acknowledgement for your records.

How to file GSTR-1 offline

File GSTR-1 offline by downloading the GST Returns Offline Tool, entering or importing your invoice data, uploading the generated JSON file to the GST portal and completing the filing process online.

Step 1: Download the offline tool

Go to the Returns Dashboard, click Prepare Offline and download the GST Returns Offline Tool. Install the tool on your system.

Step 2: Enter or import your data

Open the tool and enter your invoice details table by table, or import the data from a spreadsheet if your accounting software supports export in the required format.

Step 3: Generate the JSON file

After entering all the required data, click Generate File in the offline tool to create a JSON file.

Step 4: Upload the JSON file

Return to the GST portal, open the GSTR-1 tile, click Prepare Offline and select Upload. Upload the JSON file so the portal can populate the relevant tables.

Step 5: Verify the data and file the return

Review each table to confirm the uploaded data has populated correctly. Then generate the summary, preview the return and file it using a DSC or an EVC, following the same process as for online filing.

Note: The offline tool has a 5 MB file size limit per upload. If your JSON file exceeds this limit, split the data into multiple files and upload them individually before generating the return summary.

What are the steps to file a nil form GSTR-1?

You can file a Nil GSTR-1 through the GST portal if you have no outward supplies to report for the relevant tax period.

Log in to the GST portal and go to Services → Returns → Returns Dashboard.
Select the relevant Financial Year and Return Period (month or quarter), then click Search.
Under the GSTR-1 tile, select Prepare Online.
Select the File Nil GSTR-1 checkbox. If the portal detects saved data for the selected period, delete or reset those records before proceeding.
Once all saved entries have been removed, select File Nil GSTR-1 again, then click File Statement.
Read and accept the declaration, choose the Authorised Signatory and file the return using either a DSC or an EVC received on the registered mobile number and email address.
After successful submission, an ARN is generated and shared by SMS and email. Download the filed Nil GSTR-1 return in PDF format for your records.

Conclusion

Accurate and timely GSTR-1 filing is essential for maintaining GST compliance and ensuring your buyers can claim ITC without unnecessary mismatches. Before submitting your return, reconcile your sales register with the invoice details reported in GSTR-1 to identify and correct any errors.

For businesses managing high invoice volumes or multiple GST registrations, TallyPrime simplifies GSTR-1 filing by automating data capture, reducing manual errors and enabling accurate GST reporting from a single platform.