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.
Default filing frequency for regular taxpayers with aggregate turnover above ₹5 crore, or those opting out of QRMP.
Optional scheme for taxpayers with aggregate turnover up to ₹5 crore — quarterly GSTR-1 with optional monthly IFF.
Invoice-level reporting of taxable supplies to GST-registered persons — the backbone of customer ITC.
Inter-state B2C supplies where invoice value exceeds the prescribed limit — reported invoice-wise.
Export invoices with / without payment of IGST, and supplies to SEZ / deemed exports — LUT cases.
Rate-wise consolidated summary of small-value intra-state and inter-state B2C supplies.
Amendments to earlier-period B2B / B2C invoices and credit / debit notes through 9A, 9B, and 9C.
Reporting of tax on advances received and adjustment against invoices issued in subsequent months.
Rate and HSN-wise summary of outward supplies — mandatory fields vary based on turnover slab.
Series-wise details of tax invoices, bills of supply, CNs, DNs, delivery challans, and receipt vouchers.
Structured intake of sales data from accounting software, billing systems, e-invoice IRNs, and e-way bills.
Clean segregation across supply types to ensure the right table and right tax treatment in GSTR-1.
Portal filing with DSC / EVC, amendment of earlier periods, and MIS on filed GSTR-1 data.
Invoice-wise GSTR-1 preparation, validation, and filing within the statutory monthly due date.
QRMP quarterly GSTR-1 along with optional monthly IFF uploads for B2B invoices.
Matching e-invoice IRNs with sales register and auto-populated GSTR-1 data on the portal.
Correct treatment of export invoices with / without IGST, SEZ, and deemed export supplies.
Linking of credit and debit notes to original invoices and reporting in the correct month.
Correction of earlier-period invoices, CNs, and DNs through Tables 9A, 9B, and 9C of GSTR-1.
Accurate preparation of Table 12 HSN summary and Table 13 documents issued summary.
Responses to ASMT-10, DRC-01A, and scrutiny notices arising from GSTR-1 vs 3B mismatches.
Suppliers billing GST-registered customers where ITC protection and vendor ratings are critical.
Taxpayers above the e-invoice threshold needing IRN, GSTR-1, and e-way bill reconciliation.
Exporters and SEZ-supplying businesses claiming refunds — GSTR-1 accuracy drives refund approval.
Small taxpayers under QRMP who need quarterly GSTR-1 with strategic use of the IFF facility.
Marketplace sellers with multi-state GSTINs, TCS flows, and high invoice volumes each month.
Corporates with multiple GSTINs requiring centralised GSTR-1 preparation and quality checks.
Businesses with frequent invoice corrections, rate changes, or post-dispatch value adjustments.
Notices on GSTR-1 vs 3B mismatches, vendor complaints, or ITC-linked customer disputes.
Receiving complete sales, e-invoice, and e-way bill data in a structured, return-ready format.
Tying books to e-invoice IRN and e-way bills, and segregating B2B, B2C, export, and CN / DN.
Building Tables 4 to 13, HSN summary, and amendments with full validation of GSTIN and rates.
Uploading JSON / portal entry, running validations, and filing with DSC / EVC authentication.
Sharing ARN, reconciliation pack, and management MIS; following up on any rejected invoices.
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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