GSTR-1: statement of outward supplies
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Updated 03 Oct 2026
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AI summary
What goes in GSTR-1, due dates, and common mistakes.
4 sections
Due dates
- Monthly: 11th of the next month.
- QRMP (turnover up to ₹5 crore): quarterly by the 13th after the quarter; optional IFF for B2B invoices of months 1 and 2 by the 13th.
Main tables
| Table | Content |
|---|---|
| 4 | B2B invoices (with buyer GSTIN) |
| 5 | B2CL: inter-state B2C invoices above ₹1 lakh |
| 6 | Exports (6A), SEZ (6B), deemed exports (6C) |
| 7 | B2CS summary by rate and state |
| 8 | Nil-rated, exempt, non-GST |
| 9 | Amendments; 9B credit/debit notes (CDNR, CDNUR) |
| 11 | Advances received / adjusted |
| 12 | HSN summary (split B2B and B2C) |
| 13 | Documents issued (invoice series, cancelled numbers) |
| 14/15 | Supplies through e-commerce operators |
Common mistakes
Wrong buyer GSTIN, wrong place of supply, B2B entered as B2C, missing credit notes, HSN summary not matching invoices, and gaps in the documents-issued table.
In Hisab Central
GST & E-Invoicing → GSTR-1 (Sales) shows each table; export CSV to upload.
Sources
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