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GSTR-1 Filing Services
GSTR-1 is the statement of outward supplies under Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules — a monthly or quarterly return in which every GST-registered regular taxpayer reports every B2B invoice, B2C (large and small) sale, export invoice, credit and debit note, advance received, and HSN-wise summary for the tax period. Unlike GSTR-3B, which is a self-assessed summary return, GSTR-1 is invoice-level disclosure — the data filed here directly flows into the recipient's GSTR-2B and determines whether your customer can claim input tax credit on your invoices.
Because GSTR-1 feeds the entire ITC chain of customers, a single wrong GSTIN, incorrect invoice value, wrong tax rate, missed invoice, or misclassified place of supply can trigger ITC loss for a customer, GSTR-2B reconciliation issues, payment withholds, vendor-scorecard downgrades, and eventually notices under Sections 61 and 73/74. Modern businesses also have to sync GSTR-1 with e-invoice IRNs, e-way bills, IFF uploads under QRMP, and GSTR-3B summary — making accurate, timely, and reconciled GSTR-1 filing a core revenue-protection activity, not a routine accounting task.
We offer end-to-end GSTR-1 Filing Services — from structured invoice data intake, e-invoice and sales register reconciliation, HSN / SAC mapping, B2B vs B2C segregation, advance and CN / DN tracking, export and LUT invoicing, IFF uploads under QRMP, GSTR-1 portal filing with DSC / EVC authentication, amendments through Tables 9A / 9B / 9C, and full-month MIS for management — so every outward supply is reported correctly, on time, and in a way that keeps both your and your customer's tax positions fully protected.
11th
Monthly GSTR-1 due date
13th
QRMP quarterly due date
Sec 37
Outward supplies provision
Invoice-Level
Drives customer GSTR-2B ITC
Laws & Frameworks We Work Under
CGST Act, 2017 – Sec 37
CGST Rules – Rule 59
E-Invoicing – Rule 48(4)
Place of Supply Rules
QRMP Scheme / IFF
HSN Reporting Notifications
IGST Act, 2017
Sec 47 – Late Fees
Two Filing Frequencies Under GSTR-1
Monthly
Monthly GSTR-1 Filing
Default filing frequency for regular taxpayers with aggregate turnover above ₹5 crore, or those opting out of QRMP.
- Filed every month
- Due on the 11th of next month
- All B2B / B2C / export invoices
- CN / DN of the month
- HSN-wise summary
- Direct impact on customer 2B
QRMP
Quarterly GSTR-1 + IFF
Optional scheme for taxpayers with aggregate turnover up to ₹5 crore — quarterly GSTR-1 with optional monthly IFF.
- Quarterly GSTR-1 filing
- Due on 13th of next quarter
- Optional IFF for B2B invoices
- IFF by 13th of the next month
- Customers see invoices monthly
- Balance in quarter-end GSTR-1
Key Tables of GSTR-1 We Handle
Table 4
B2B Invoices
Invoice-level reporting of taxable supplies to GST-registered persons — the backbone of customer ITC.
B2B
4A / 4B
Table 5
B2C Large Inter-State
Inter-state B2C supplies where invoice value exceeds the prescribed limit — reported invoice-wise.
B2CL
Inter-State
Table 6
Exports & SEZ
Export invoices with / without payment of IGST, and supplies to SEZ / deemed exports — LUT cases.
6A / 6B / 6C
LUT
Table 7
B2C Small Summary
Rate-wise consolidated summary of small-value intra-state and inter-state B2C supplies.
B2CS
Rate-wise
Table 9
Amendments
Amendments to earlier-period B2B / B2C invoices and credit / debit notes through 9A, 9B, and 9C.
9A
9B / 9C
Table 11
Advances Received
Reporting of tax on advances received and adjustment against invoices issued in subsequent months.
11A / 11B
Advances
Table 12
HSN Summary
Rate and HSN-wise summary of outward supplies — mandatory fields vary based on turnover slab.
HSN
Turnover
Table 13
Documents Issued
Series-wise details of tax invoices, bills of supply, CNs, DNs, delivery challans, and receipt vouchers.
Documents
Series
What Our GSTR-1 Filing Engagement Covers
Data
Invoice Data & E-Invoice Sync
Structured intake of sales data from accounting software, billing systems, e-invoice IRNs, and e-way bills.
- Sales register tie-out
- E-invoice IRN match
- E-way bill reconciliation
- HSN / SAC mapping
- Place of supply check
- CN / DN linkage
Segregation
B2B / B2C / Export Split
Clean segregation across supply types to ensure the right table and right tax treatment in GSTR-1.
- B2B invoice-level data
- B2CL inter-state > threshold
- B2CS rate-wise summary
- Exports with / without IGST
- SEZ / deemed exports
- RCM / exempt / nil rated
Filing
Filing, Amendments & MIS
Portal filing with DSC / EVC, amendment of earlier periods, and MIS on filed GSTR-1 data.
- JSON upload & validation
- DSC / EVC filing
- Amendments in Table 9
- Nil GSTR-1 via SMS
- ARN & acknowledgement
- Management MIS reports
Our GSTR-1 Filing Services
Monthly GSTR-1 Filing
Invoice-wise GSTR-1 preparation, validation, and filing within the statutory monthly due date.
Quarterly + IFF Filing
QRMP quarterly GSTR-1 along with optional monthly IFF uploads for B2B invoices.
E-Invoice Reconciliation
Matching e-invoice IRNs with sales register and auto-populated GSTR-1 data on the portal.
Export & LUT Invoicing
Correct treatment of export invoices with / without IGST, SEZ, and deemed export supplies.
CN / DN Management
Linking of credit and debit notes to original invoices and reporting in the correct month.
Amendments (Table 9)
Correction of earlier-period invoices, CNs, and DNs through Tables 9A, 9B, and 9C of GSTR-1.
HSN & Document Summary
Accurate preparation of Table 12 HSN summary and Table 13 documents issued summary.
Notice & Scrutiny Support
Responses to ASMT-10, DRC-01A, and scrutiny notices arising from GSTR-1 vs 3B mismatches.
Businesses That Need Strong GSTR-1 Filing
B2B Heavy Businesses
Suppliers billing GST-registered customers where ITC protection and vendor ratings are critical.
E-Invoice Taxpayers
Taxpayers above the e-invoice threshold needing IRN, GSTR-1, and e-way bill reconciliation.
Exporters & SEZ Suppliers
Exporters and SEZ-supplying businesses claiming refunds — GSTR-1 accuracy drives refund approval.
QRMP Opters
Small taxpayers under QRMP who need quarterly GSTR-1 with strategic use of the IFF facility.
E-Commerce Sellers
Marketplace sellers with multi-state GSTINs, TCS flows, and high invoice volumes each month.
Multi-State Groups
Corporates with multiple GSTINs requiring centralised GSTR-1 preparation and quality checks.
High Amendment Volumes
Businesses with frequent invoice corrections, rate changes, or post-dispatch value adjustments.
Scrutiny / Notice Received
Notices on GSTR-1 vs 3B mismatches, vendor complaints, or ITC-linked customer disputes.
Information & Data Needed for GSTR-1
Sales & Invoice Data
- Complete sales register
- Tax invoices issued
- Export / SEZ invoices
- B2C small / large data
- E-invoice / IRN list
- E-way bill details
- Delivery challans issued
Adjustment & Rate Data
- Credit notes issued
- Debit notes issued
- Advances received / adjusted
- RCM outward supplies
- Exempt & nil rated supplies
- Non-GST / zero rated supplies
- Rate & HSN / SAC master
Portal & Prior Records
- GSTIN & portal login
- DSC of authorised signatory
- EVC mobile / email access
- Previous GSTR-1 / 3B / 2B
- LUT acknowledgement
- Scrutiny / ASMT notices, if any
- Customer GSTIN master
Our End-to-End GSTR-1 Filing Approach
1
Data Intake
Receiving complete sales, e-invoice, and e-way bill data in a structured, return-ready format.
2
Reconciliation
Tying books to e-invoice IRN and e-way bills, and segregating B2B, B2C, export, and CN / DN.
3
Preparation
Building Tables 4 to 13, HSN summary, and amendments with full validation of GSTIN and rates.
4
Filing
Uploading JSON / portal entry, running validations, and filing with DSC / EVC authentication.
5
MIS & Follow-up
Sharing ARN, reconciliation pack, and management MIS; following up on any rejected invoices.
Why Choose Us for GSTR-1 Filing
✓
On-time monthly / quarterly filing
✓
Robust e-invoice reconciliation
✓
Customer ITC protection focus
✓
Strong export & LUT handling
✓
Multi-GSTIN compliance capability
✓
Accurate HSN & rate mapping
✓
Effective Table 9 amendments
✓
Scrutiny & notice support
FAQs on GSTR-1 Filing
Who is required to file GSTR-1?
GSTR-1 is required to be filed by every normal / regular GST-registered taxpayer under Section 37 of the CGST Act, including exporters, SEZ suppliers, and casual taxable persons. It is not applicable to composition dealers (who file CMP-08 and GSTR-4), input service distributors (GSTR-6), TDS deductors (GSTR-7), e-commerce TCS operators (GSTR-8), non-resident taxable persons (GSTR-5), and OIDAR providers (GSTR-5A). Even if there are no outward supplies in a month, a regular taxpayer must file a Nil GSTR-1 — including through the SMS facility where eligible.
What is the due date for filing GSTR-1?
For monthly filers, GSTR-1 is generally due on the 11th of the month following the tax period. Taxpayers opting under the QRMP scheme (aggregate turnover up to ₹5 crore) file quarterly GSTR-1 by the 13th of the month following the quarter, with an optional monthly IFF upload of B2B invoices by the 13th of the next month. These due dates can be extended from time to time through CBIC notifications, particularly during transitional phases or technical issues. We track each GSTIN's filing frequency and due date on a compliance calendar.
What is the relationship between GSTR-1 and customer GSTR-2B?
The invoices filed by a supplier in GSTR-1 flow into the recipient's auto-generated GSTR-2B for the corresponding period. This GSTR-2B is then the primary statement on which the recipient claims input tax credit in GSTR-3B, subject to Rule 36(4) and related provisions. If a supplier fails to file GSTR-1, delays it, or reports an invoice with an incorrect GSTIN / value / tax, the recipient's ITC can get delayed or denied. Accurate and timely GSTR-1 filing is therefore central to protecting not only the supplier but also the supplier's customer relationships.
Can GSTR-1 be revised after filing?
GST law does not currently permit a straightforward "revised" GSTR-1 for a past period. However, errors can be corrected through amendment tables in later-period GSTR-1 returns — Table 9A is used to amend earlier-period B2B / B2C large invoices, Table 9B handles amendments to earlier credit / debit notes, and Table 9C covers amendments linked to original invoice / CN mapping. Amendments can generally be made up to 30 November of the next financial year or the date of filing GSTR-9, whichever is earlier. We identify errors proactively during monthly reconciliation and correct them in the right table of the next return.
What is the IFF and should we use it under QRMP?
The Invoice Furnishing Facility (IFF) is available to taxpayers under the QRMP scheme to upload B2B invoices in the first two months of a quarter so that their customers can see those invoices in GSTR-2B for each month rather than waiting for the quarter-end GSTR-1. IFF is optional and subject to a prescribed value limit per month. For businesses whose customers rely on monthly ITC claims, using IFF every month is almost always a better choice even under QRMP — it preserves strong customer relationships while retaining the cash-flow benefit of quarterly GSTR-3B.
What is the late fee for non-filing of GSTR-1?
Late filing of GSTR-1 attracts a late fee under Section 47 of the CGST Act, generally set at ₹50 per day (₹25 CGST + ₹25 SGST) and ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns, subject to turnover-based maximum caps notified by the government. Persistent non-filing of GSTR-1 can also block filing of GSTR-3B under Rule 59(6), lead to blocking of e-way bill generation, and trigger scrutiny and audit notices. Our compliance calendar is built specifically to avoid all these consequences.
How do we handle e-invoice and GSTR-1 together?
For taxpayers above the e-invoicing threshold, every B2B, export, and SEZ invoice is first reported to the Invoice Registration Portal (IRP), which generates a unique IRN and QR code. These e-invoice details are then auto-populated into GSTR-1 on the GST portal in the relevant tables. Our workflow reconciles the sales register, e-invoice IRN report, e-way bill data, and auto-populated GSTR-1 so that any mismatches — missing IRNs, cancelled IRNs, or duplications — are caught and fixed before the return is filed. This is particularly critical for export refunds and customer ITC flows.
Can GSTR-3B be filed if GSTR-1 is pending?
No, generally not. As per Rule 59(6) of the CGST Rules, a taxpayer who has not filed GSTR-1 (or IFF, if applicable) for the preceding tax period can be barred from furnishing GSTR-1 / IFF for the next period; and Rule 59(6) / 88C frameworks also link GSTR-3B compliance to GSTR-1 filing. The practical effect is that persistent non-filing of GSTR-1 cascades into blocking of GSTR-3B and e-way bill generation as well. We therefore always treat GSTR-1 as the first priority in the monthly compliance cycle — any delay there quickly snowballs into a wider compliance crisis.
Invoice-Level Accuracy, Customer ITC Protection, Every Month
Partner with our specialists for end-to-end GSTR-1 Filing Services — monthly and quarterly returns, e-invoice reconciliation, amendments, and scrutiny defence — all under one roof.
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