GSTR-1 Filing

Every registered taxable person is required to submit the details of outward supplies in the GSTR-1 filing. This return is required to be filed within 10 days from the end of the tax period, or the transaction month.

GSTR-1 filing form has a total of 13 headings as explained below:-

1. Goods and Services Taxpayer Identification Number (GSTIN).

2. Name of the taxpayer.

3. Gross turnover of the taxpayer in the previous financial year.

4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered: Information about all the taxable supplies made by the registered taxable person will be present here in GSTR-1 filing.

5. Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh: details of all taxable supplies made to an unregistered person in the different state when turnover is more than 2.5 lakh INR.

6. Zero-rated supplies and deemed exports: All type of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) will be captured under this head of GSTR-1 filing.

7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies: this will cover the cases that are exempted in table 5, mainly it will consist taxable supplies to the unregistered person in the same state and below Rs. 2.5 lakh in other states.

8. Nil-rated, exempt and non-GST outward supplies: All the other supplies that are not reported in above headings needs to be reported in this one of GSTR-1 filing.

9. Amendments to taxable outward supply details: Details of any kind of amendment in outward supply from previous tax period needs to be reported under this head. Any amendment in debit or credit notes also needs to be provided under this head of GSTR-1 filing.

10. Amendments to taxable outward supplies to unregistered persons: Any amendment in details of taxable outward supplies to unregistered persons from previous tax periods needs to be made under this head.

11. Consolidated statement of advances received/advance: This will include all the details of advances received and adjusted under the current period. Any kind of amendment in advances from earlier tax period also needs to be reported here.

12. HSN-wise summary of outward supplies: Here the taxable person will combine all his supplies across HSN codes. This section will also reflect high-level information on supplies made and IGST, CGST and SGST collected against it.

13. Documents issued during the tax period: This head will include details of all invoices issues in a tax period, any kind of revised invoice, debit notes, credit notes etc.


I. GST returns,

II. GSTR-2 filing 

III. GSTR-3 filing

Click here to get government prescribed format in xlsx file

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