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How to File GSTR-1 Online — Step-by-Step Guide - 2026
FilingBeginner⏱ 8 min read🗓 Updated April 2026
How to File GSTR-1 Online — Step-by-Step Guide - 2026
GSTR-1 is the statement of outward supplies — a monthly or quarterly return where you declare all sales and tax invoices issued during a period. Filing it accurately is critical because your buyers rely on your GSTR-1 data to claim Input Tax Credit (ITC) in their GSTR-2B.
Step-by-Step Process
1
Login to the GST Portal
Go to gst.gov.in and log in with your username and password. Navigate to Returns → Returns Dashboard. Select the financial year and tax period (month/quarter) and click GSTR-1.
2
Choose Filing Frequency
Monthly filers: file by 11th of the following month. Quarterly filers (QRMP scheme, turnover ≤₹5 crore): file by 13th of the month following the quarter. Check your filing frequency under Services → Registration → Amendment.
3
Enter B2B Invoice Details (Table 4A)
Under "B2B Invoices", add each invoice issued to registered businesses. Required fields: GSTIN of recipient, invoice number, date, total value, taxable value, GST rate, and place of supply. You can upload in bulk using the offline tool JSON.
4
Enter B2C Summary (Table 7)
For sales to unregistered buyers (B2C), enter state-wise consolidated summaries for sales above ₹2.5 lakh per state. Smaller B2C sales are clubbed under "B2C Others" (Table 7B) as a single state-wise entry.
5
Fill HSN Summary (Table 12)
Provide a summary of goods and services sold, grouped by HSN/SAC code. Mandatory for taxpayers with turnover above ₹5 crore (6-digit HSN) and above ₹1.5 crore but below ₹5 crore (4-digit HSN). Below ₹1.5 crore: optional.
6
Submit and File
Click "Preview Draft GSTR-1" to review the data. If correct, click "Submit" (this freezes the data) and then "File GSTR-1" using your DSC (Digital Signature Certificate) or EVC (Electronic Verification Code via OTP).
Pro Tips
GSTR-1 feeds your buyers' GSTR-2B — errors in your filing block their ITC claims. Always reconcile with your purchase register before filing.
Use the offline JSON utility for large volumes of invoices instead of entering manually.
If you missed entering an invoice, file an amended GSTR-1 (Table 9A/9B) — do not refile the original.
Credit notes (debit/credit notes) go in Tables 9C and 9D respectively.
Nil GSTR-1 (no sales in the period) can be filed in one click via SMS: send "NIL R1 GSTIN period" to 14409.
Penalty for Non-Compliance
⚠️ Late fee for GSTR-1: ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹10,000. For nil returns: ₹20 per day, capped at ₹500.
Calculate your penalty or interest: Use our free
GST Penalty Calculator to find the exact late fee and interest if you've missed a filing deadline.
Frequently Asked Questions
Yes. Amendments to B2B invoices can be made in Table 9A of the GSTR-1 for the following period. GSTR-1 does not have a direct edit after filing — you must use the amendment tables in the next period's return.
All registered taxpayers (except composition dealers, ISD registrations, and those under specific schemes) must file GSTR-1. There is no turnover exemption — even zero-turnover businesses must file nil returns.
GSTR-1 is a details return — it captures invoice-level outward supply data. GSTR-3B is a summary return where you declare tax liability and pay tax. GSTR-1 is informational; tax payment happens only in GSTR-3B.
