Taxation
GSTR-1 Kaise Bhare: Step by Step Guide (2026)
GSTR-1 kaise bhare: due date, kaunsi table mein kya jaata hai (B2B, B2CS, CDNR, HSN), portal par filing ke steps, late fee aur aam galtiyan.
In short
GSTR-1 mein mahine (ya QRMP mein quarter) ki saari sales bill-wise bhari jaati hai: GST portal par Returns Dashboard kholiye, period chuniye, B2B bills, B2C sales, credit/debit notes, HSN summary aur documents issued ki tables bhariye, summary check kijiye aur DSC ya EVC (OTP) se file kijiye. Monthly filer ke liye due date agle mahine ki 11 tareekh hai, QRMP mein quarter ke baad wale mahine ki 13 tareekh.
- Monthly GSTR-1 agle mahine ki 11 tareekh tak; QRMP wale quarterly GSTR-1 quarter ke agle mahine ki 13 tareekh tak bharte hain.
- Registered buyer ke bill (B2B) invoice-wise jaate hain, taaki buyer ko GSTR-2B mein ITC dikhe.
- Unregistered buyer ki chhoti sales (B2CS) rate aur state ke hisaab se jod kar jaati hain; ₹1 lakh se upar ki inter-state B2C invoice B2CL mein alag.
- HSN summary (Table 12) aur documents issued (Table 13) bhi GSTR-1 ka hissa hain.
- GSTR-1 ki sales hi GSTR-3B ki tax liability banti hai, isliye pehle GSTR-1 sahi bhariye.
GSTR-1 kya hai
GSTR-1 woh return hai jisme aap batate hain ki aapne kya becha. Har bill, har credit note, har export — sab ek jagah. Isliye ise “outward supplies” ka return kehte hain.
Iske do kaam hain:
- Aapki tax liability tay hoti hai. GSTR-1 mein jo sales bhari, wahi GSTR-3B mein aapki tax liability banti hai.
- Aapke buyer ko ITC milta hai. B2B bill jo aap GSTR-1 mein daalte hain, woh buyer ke GSTR-2B mein dikhta hai. Aap GSTR-1 na bharein to buyer apna input tax credit nahi le sakta.
Doosra point zyada zaroori hai. Late GSTR-1 ka sabse bada nuksaan late fee nahi, balki naraaz buyer hai jiska ITC atka hua hai.
Agar aapko GSTR-1 aur GSTR-3B ka farak samajhna hai to GSTR-1 vs GSTR-3B guide padhiye.
GSTR-1 ki due date (2026)
| Aap kaun hain | GSTR-1 kab | Due date |
|---|---|---|
| Monthly filer | Har mahine | Agle mahine ki 11 tareekh |
| QRMP (₹5 crore tak turnover, quarterly chuna) | Har quarter | Quarter ke agle mahine ki 13 tareekh |
| QRMP — IFF (optional) | Quarter ke pehle do mahine | Agle mahine ki 1 se 13 tareekh |
Udaharan: April 2026 ki sales ka monthly GSTR-1 11 May 2026 tak. April–June quarter ka QRMP GSTR-1 13 July 2026 tak.
IFF (Invoice Furnishing Facility) QRMP wale ke liye hai. Agar aapke B2B buyer har mahine ITC chahte hain, to pehle do mahino ke B2B bill IFF mein daal dijiye. B2C sales IFF mein nahi jaati.
Kabhi-kabhi sarkar due date badha deti hai. Har period ke liye GST portal ya apne CA se confirm kar lijiye.
GSTR-1 ki tables — kaunsa bill kahan jaata hai
Yeh hissa sabse zyada confuse karta hai. Seedha niyam: buyer registered hai ya nahi, aur sale state ke andar hai ya bahar — isi se table tay hoti hai.
| Table | Naam | Kya jaata hai |
|---|---|---|
| 4A | B2B | Registered buyer (GSTIN wale) ke saare bill, invoice-wise |
| 5 | B2CL | Unregistered buyer ko inter-state sale, invoice ₹1 lakh se zyada |
| 6 | Exports | Export aur SEZ ko supply |
| 7 | B2CS | Baaki saari B2C sales, state aur GST rate ke hisaab se jod kar |
| 8 | Nil / exempt / non-GST | 0% wali, exempt aur GST se bahar ki supplies |
| 9B | CDNR / CDNUR | Credit note aur debit note (registered / unregistered) |
| 11 | Advances | Service ke liye mila advance jiska bill abhi nahi bana |
| 12 | HSN summary | HSN code-wise quantity, value aur tax |
| 13 | Documents issued | Is period mein kaunse number se kaunse number tak bill, kitne cancel |
Ek dukaan jo sirf counter par bechti hai, uske liye zyadatar sales B2CS mein jaayengi. Wholesaler ke liye B2B sabse badi table hoti hai.
Worked example: ek mahine ki sales
Maan lijiye Sharma Traders (Gujarat) ne May 2026 mein yeh becha:
| Bill | Buyer | Taxable value | Table |
|---|---|---|---|
| INV-101 | Patel Stores, Gujarat (GSTIN hai) | ₹40,000 | B2B (4A) |
| INV-102 | Mehta Agencies, Rajasthan (GSTIN hai) | ₹75,000 | B2B (4A) |
| INV-103 | Counter sale, Gujarat | ₹3,500 | B2CS (7) |
| INV-104 | Unregistered buyer, Maharashtra | ₹1,40,000 | B2CL (5) |
| CN-05 | Patel Stores ko return | ₹5,000 | CDNR (9B) |
INV-102 inter-state hai, isliye usme IGST lagega; INV-101 par CGST + SGST. Software yahi cheez place of supply se tay karta hai — galat state chuni to galat tax head chala jaata hai, aur buyer ka ITC ruk jaata hai.
Portal par GSTR-1 kaise bhare: step by step
- Login kijiye — gst.gov.in par username-password se.
- Services → Returns → Returns Dashboard kholiye. Financial year aur period (mahina ya quarter) chuniye.
- GSTR-1 tile par Prepare Online dabaiye. (Zyada bill hon to offline tool se file banakar upload karte hain.)
- Tables bhariye: B2B mein har registered buyer ka bill, B2CS mein state-wise total, credit notes, HSN summary aur documents issued.
- Generate GSTR-1 Summary dabaiye. Summary ki totals apni sales register se milaiye.
- Preview dekhiye — PDF download karke ek baar padh lijiye.
- File Return — DSC (company aur LLP ke liye zaroori) ya EVC (registered mobile par OTP) se file kijiye.
- ARN aata hai. Use sambhaal kar rakhiye — yahi proof hai ki return file hua.
HSN summary (Table 12) dhyan se bhariye
Pichhle saal ka turnover ₹5 crore tak ho to kam se kam 4 digit HSN, usse upar 6 digit. Ab B2B aur B2C ka HSN summary alag-alag bharna hota hai, aur code list se chunna padta hai. Har HSN ki value aur tax aapki tables ke total se milni chahiye. HSN ke baare mein vistaar se: HSN code on GST invoice.
Aam galtiyan jo buyer ka ITC rokti hain
- Buyer ka GSTIN galat. Ek digit ki galti aur bill kisi aur ke 2B mein chala jaata hai. GSTIN check digit se pakda ja sakta hai — achha software yeh khud check karta hai.
- Place of supply galat. Rajasthan ke buyer ko CGST+SGST laga diya, jabki IGST lagna tha.
- B2B bill B2CS mein daal diya. Buyer ka GSTIN bill par likhna bhool gaye, to woh B2C ban gaya aur buyer ko ITC nahi mila.
- Credit note bhool gaye. Return aaya, credit note bana, par GSTR-1 mein nahi gaya — aapne zyada tax bhar diya.
- Invoice number ka sequence toota. Documents issued table mein beech ke number gaayab dikhte hain.
- HSN summary ka total tables se nahi milta.
In sab ka ek hi ilaaj hai: GSTR-1 haath se na banaiye. Jis software mein bill banta hai, usi ke data se GSTR-1 banaiye, taaki bill aur return ek hi jagah se aayein.
GSTR-1 aur GSTR-3B ka rishta
GSTR-1 ki sales se GSTR-3B ki liability apne aap bharti hai. GSTR-3B mein tax liability ko alag se badalne ki jagah ab GSTR-1A se GSTR-1 hi sudhaari jaati hai. Matlab GSTR-1 jitna saaf, GSTR-3B utna aasaan.
Purchase side ka ITC GSTR-2B se aata hai, jo aapke suppliers ke GSTR-1 se banta hai. Use apni purchase register se kaise milaayein, yeh GSTR-2B reconciliation guide mein hai.
Software se GSTR-1 ki taiyaari
Agar aapke bill pehle se software mein bante hain to GSTR-1 ka 80% kaam ho chuka hota hai. VyapRise mein har GST invoice aur credit note se GSTR-1 report banti hai — B2B, B2CL, B2CS, export, CDN aur HSN summary alag-alag — jise aap PDF ya CSV mein nikaal sakte hain (GST reports Pro plan mein hain). Filing desk due date dikhata hai, file karne se pehle aam galtiyan pakadta hai, aur files aapke CA ko bhej deta hai. Return portal par aap ya aapke CA file karte hain.
Agar abhi bill haath se banate hain, to free GST invoice generator se sahi format ka bill banaiye — GSTIN, place of supply aur HSN wale bill hi GSTR-1 ko aasaan banate hain.
Yeh guide October 2026 ke niyam ke hisaab se hai. GST ke niyam aur due dates badalte rehte hain; apne business ke liye CA se confirm kijiye.
How VyapRise handles this
GSTR-1 report seedha bills se
VyapRise mein jo invoice aur credit note banate hain, wahi GSTR-1 report mein B2B, B2CL, B2CS, export, CDN, nil-rated aur advances mein bant jaate hain, saath mein HSN summary. Screen par dekhiye, PDF ya CSV nikaliye. GST reports Pro plan mein hain.
File karne se pehle check
GST filing desk mein 'Check before filing' GSTIN, invoice number ke niyam, place of supply ke hisaab se IGST ya CGST+SGST, rate aur HSN digits check karke batata hai kya sudhaarna hai. VyapRise khud return file nahi karta; aap ya aapke CA portal par file karte hain.
CA ko ek click mein
Send to CA se us period ki GSTR-1, GSTR-3B aur HSN ki files aapke CA ke email par jaati hain. Due dates bhi filing desk mein dikhti hain.
Frequently asked questions
GSTR-1 ki due date kya hai?
Monthly GSTR-1 agle mahine ki 11 tareekh tak bharna hota hai. QRMP scheme wale (₹5 crore tak turnover) quarterly GSTR-1 quarter ke baad wale mahine ki 13 tareekh tak bharte hain, aur chahein to pehle do mahino ke B2B bill IFF mein 1 se 13 tareekh ke beech daal sakte hain.
Agar us mahine koi sale nahi hui to kya GSTR-1 bharna padega?
Haan. Registered regular taxpayer ko nil GSTR-1 bhi bharna hota hai. Nil return portal par jaldi file ho jaata hai, aur SMS se bhi file kiya ja sakta hai. Na bharne par late fee lagti hai.
GSTR-1 late hone par kitni late fee lagti hai?
Aam taur par ₹50 roz (₹25 CGST + ₹25 SGST), aur nil return par ₹20 roz. Late fee ki upper limit turnover ke hisaab se tay hai. Saath hi buyer ko ITC der se dikhta hai, jo aapke business relation ke liye zyada nuksaan hai. Apne case ke liye CA se confirm kijiye.
GSTR-1 mein galti ho jaye to kaise sudhaare?
GSTR-3B file karne se pehle GSTR-1A mein usi period ki galti sudhaari ja sakti hai. Uske baad agle mahine ke GSTR-1 mein amendment tables (B2BA, CDNRA aadi) mein purani invoice ko theek kiya jaata hai.
B2CS aur B2CL mein kya farak hai?
Dono unregistered buyer ki sales hain. B2CL mein woh inter-state invoice jaati hai jiski value ₹1 lakh se zyada ho, invoice-wise. Baaki saari B2C sales B2CS mein state aur rate ke hisaab se jod kar jaati hain.
Kya billing software se GSTR-1 apne aap file ho jaata hai?
Zyadatar billing software GSTR-1 ka data taiyaar karte hain, file aap portal par karte hain. VyapRise bhi GSTR-1 report, check aur CA ko bhejne ki suvidha deta hai, par return file nahi karta.