GSTR-1
Also called: outward supply return
What is GSTR-1?
GSTR-1 is the return in which a registered business reports its outward supplies — invoice-wise for B2B sales, summarised for B2C, plus credit notes, debit notes and an HSN summary. It is what feeds your customers' input tax credit.
Why GSTR-1 matters
What you file in GSTR-1 becomes visible to every one of your business customers. Miss an invoice and their credit disappears; report one twice and your own liability inflates.
How GSTR-1 works in practice
The clean version of this workflow is a billing system that already holds invoice numbers, GSTINs, taxable values, rates and HSN codes, so the return is an export rather than a retyping exercise.
Frequently asked questions
Monthly for larger taxpayers, quarterly for those opted into the quarterly filing scheme with monthly tax payment.