how to file GSTR-1 online

July 25, 2025 by Team Instabizfilings

What is GSTR‑1?

A GSTR-1 is a monthly or a quarterly statement that contains information of all supplies made by a registered GST taxpayer that are actions that are an outward supply (sales). This includes:

B2B and B2C invoices
Exports
Credit/debit notes
Advances taken in and modified

Proper Independence in digesting GSTR-1 is of essence since the concerned GSTR-2A and GSTR 2B of the receivers (buyers) will be auto populated and therefore they can enjoy Input Tax Credit (ITC).

Who Should File GSTR‑1?

GSTR -1 should be filed by every regular taxpayer registered under GST with the following exceptions:

Dealers of the composition scheme
Input Service Distributors (ISDs)
Residential persons who are not taxable
Taxpayers who will have to collect TCS or deduct TDS under GST

A nil GSTR 1 will be required to be filed even though there have been no outward supplies during a period.

When to File GSTR‑1?

Monthly filing: 11th of the succeeding month (in case of business with turnover exceeding 5 crores)
Quarterly filing (under QRMP scheme): Quarterly filing the 13th of the month following the quarter.

Period	Due Date
January	11th February
Q1 (Apr-Jun)	13th July
Q2 (Jul-Sep)	13th October

How to File GSTR‑1 Online – Step-by-Step

Step 1: Login to the GST Portal

Please visit gst.gov.in
Enter your Password and Username
Register captcha and press LOGIN

Step 2: Navigate to GSTR‑1

On the Dashboard, select:

Services > Returns > Returns Dashboard

select Financial Year and Return Filing Period
Click Search

Step 3: Prepare GSTR‑1

Select Prepare Online or Prepare Offline (in case of using the Excel/JSON tool) GSTR -1.

Table	Description
4A, 4B, 4C, 6B, 6C	B2B Invoices
5A, 5B	B2C (Large) Invoices
7	B2C (Small) – Summary
6A	Export Invoices
8A, 8B, 8C, 8D	Nil Rated, Exempt, Non-GST
9B	Credit/Debit Notes
11A, 11B	Advances Received/Adjusted

Step 4: Add Invoice Details

Click on every section ( e.g. B2B Invoices ) and type in invoice wise data:

Invoice number
Date
recipient GSTIN
Taxable value
Indirect Tax rate (IGST/CGST/SGST)

Copy every entry

Continue in the same way with each work section.

Step 5: Preview GSTR‑1

Then, click on Generate summary after entering all data.
Then press on Preview so as to get My return on the PDF file, which will be saved for perusal

Step 6: Submit the Return

After verification, click on Submit
Authentication becomes successful, and the status becomes as follows: submitted

Step 7: File with DSC or EVC

Click File Return after that.
Make a choice of filing method:

Digital Signature Certificate (DSC) of companies/LLPs
Electronic Verification Code (EVC) Individual / Sole proprietor

Enter OTP (where EVC is used)
When the filing is successfully made, an Acknowledgement Reference Number (ARN) is created

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