See the GSTR-1 screen before you start
The visual below follows the current GSTR-1 portal structure described by GSTN. It is an annotated teaching reconstruction, not a screenshot of a taxpayer's live logged-in account. For the actual current portal screen, use the official GSTN manual linked below.
gst.gov.in → Returns Dashboard → GSTR-1 → Prepare Online
FORM GSTR-1Return period: August 2026
ADD RECORD DETAILS
4. B2B, SEZ, DEInvoice Details①
5. B2C (Large)Outward supplies②
6. ExportsExport / SEZ details③
7. B2C OthersOther B2C supplies④
12. HSNHSN/SAC summary⑤
13. DocumentsDocuments issued⑥
① Start here for B2B invoices.
Use the final sales register and validate GSTIN before reporting.
Use the final sales register and validate GSTIN before reporting.
⑤ HSN is not just a total.
Prepare HSN/SAC-wise taxable value, quantity/UQC and tax from your working.
Prepare HSN/SAC-wise taxable value, quantity/UQC and tax from your working.
⑥ Document series check.
Compare invoice ranges and cancelled documents with your invoice register.
Compare invoice ranges and cancelled documents with your invoice register.
Why this is important: GSTN's GSTR-1 enhancement advisory says the portal groups new details under ADD RECORD DETAILS and amendments under AMEND RECORD DETAILS, with the add section expanded by default. citeturn3search0
Open official GSTN GSTR-1 advisory Open official HSN/GSTR-1 guidance
GST Practical Guide • Return Filing
GSTR-1 Return Filing: Complete Table-by-Table Practical Guide
Learn what each GSTR-1 table is for, which accounting data should be considered, what fields need to be checked, how to reconcile the return and what errors can create mismatches.
1. Data required before filing2. Practical filing workflow
3. Table 4 – B2B supplies4. Table 5 – B2C Large
5. Table 6 – Exports / SEZ / deemed exports6. Table 7 – B2C Others
7. Table 8 – Nil / Exempt / Non-GST8. Table 9 – Notes
9. Table 12 – HSN/SAC10. Table 13 – Documents issued
11. Reconciliation before filing12. Final checklist
1. What should you keep ready before opening GSTR-1?
Do not start by typing directly into the portal. First prepare the source reports and classify transactions. This makes the portal work a validation exercise rather than a data-entry exercise.
| Source report | What to extract | Why it matters |
|---|---|---|
| Sales Register | Invoice no., date, customer GSTIN, taxable value, rate, IGST/CGST/SGST, invoice value, POS | Main source for invoice-level outward supplies. |
| Customer Master | GSTIN, legal/trade name, state | Helps classify B2B/B2C and validate recipient details. |
| Credit/Debit Note Register | Original invoice reference, note number/date, taxable value and tax | Required for note reporting and amendments. |
| Export / SEZ Register | Shipping/export details, recipient type, LUT/payment status | Supports zero-rated supply reporting. |
| HSN/SAC Summary | HSN/SAC, description, UQC, quantity, taxable value and tax | Required for Table 12. |
| Invoice Series Register | Nature of document, serial number range, cancelled documents | Required for Table 13 and completeness checks. |
DATA TO CONSIDER: Use the final approved sales register after accounting review. Do not rely only on the GST ledger or bank receipts to prepare GSTR-1.
2. Practical workflow
1
Extract
Download the final sales register and related note/export/HSN reports.
Download the final sales register and related note/export/HSN reports.
2
Classify
Separate B2B, B2C, export, SEZ, deemed export, exempt/nil/non-GST and notes.
Separate B2B, B2C, export, SEZ, deemed export, exempt/nil/non-GST and notes.
3
Validate
Check GSTIN, invoice number, date, POS, tax rate and tax amounts.
Check GSTIN, invoice number, date, POS, tax rate and tax amounts.
4
Reconcile
Compare GSTR-1 totals with the books and e-invoice data where applicable.
Compare GSTR-1 totals with the books and e-invoice data where applicable.
5
Prepare and preview
Generate the GSTR-1 summary and review before filing.
Generate the GSTR-1 summary and review before filing.
3. Table 4 – B2B supplies
This is one of the most important invoice-level sections. It covers taxable outward supplies to registered recipients, with separate treatment for specified categories such as reverse charge and e-commerce supplies.
Illustrative GST Portal viewTable 4A, 4B, 4C, 4D, 4E, 4F
4A, 4B, 4C, 4D, 4E, 4F – B2B, SEZ, DE Invoices
Recipient wise countDocument wise details
29ABCDE1234F1Z5
INV/2026/00125
15-08-2026
₹11,80,000
₹10,00,000
₹1,80,000
Illustrative reconstruction for explanation — not a live GST Portal screenshot.
| Portal field | What data should be filled | Take it from | Control / risk |
|---|---|---|---|
| Recipient GSTIN | Valid GSTIN of registered recipient | Customer master + invoice | Wrong GSTIN can credit the invoice to the wrong recipient. |
| Invoice number | Exact invoice/document number | Sales register | Check duplicates and special characters as applicable. |
| Invoice date | Date on the tax invoice | Invoice / sales register | Do not substitute the accounting posting date. |
| Invoice value | Total invoice value including applicable GST | Invoice | Should reconcile to the invoice total. |
| Taxable value | Value on which GST is charged | Tax calculation / invoice | Must reconcile with tax rate and tax amount. |
| Tax amounts | IGST or CGST + SGST/UTGST as applicable | Invoice / tax ledger | Check POS and tax type before reporting. |
| Place of Supply | Relevant State/UT where required | Invoice + POS determination | Wrong POS can cause IGST vs CGST/SGST classification errors. |
Practical example: Taxable value ₹10,00,000 + IGST ₹1,80,000 = invoice value ₹11,80,000. If the customer is registered and the transaction belongs in B2B, the invoice should be mapped to the appropriate B2B section with these values.
RISK: A B2B invoice incorrectly reported under B2C can create recipient-side ITC visibility problems and reconciliation differences.
4. Table 5 – B2C Large
Use the current portal rules and applicable threshold for the relevant tax period. Classify the transaction using recipient status, place of supply and invoice value rather than simply using a generic “B2C” ledger.
| Check | What to verify | Risk if wrong |
|---|---|---|
| Recipient status | Unregistered recipient | Incorrect B2B/B2C classification. |
| Inter-state nature | Supplier State vs Place of Supply | Wrong table and tax treatment. |
| Invoice value | Apply the threshold relevant to the return period | Invoice may be reported in the wrong B2C section. |
5. Table 6 – Exports, SEZ and deemed exports
| Category | Data to consider | Key control |
|---|---|---|
| Exports | Export invoice, recipient/location details, taxable value, tax payment/LUT status as applicable | Reconcile with export documentation and accounting records. |
| SEZ supplies | SEZ recipient details, invoice, taxable value and tax treatment | Verify recipient status and zero-rated treatment. |
| Deemed exports | Relevant invoice and supporting classification | Maintain documentary support for the classification. |
6. Table 7 – B2C Others
This section is generally consolidated rather than recipient-GSTIN-wise. Your working should therefore aggregate transactions only after classification and validation.
Recommended working: Sales Register → filter unregistered customers → classify intra/inter-state → apply applicable B2C rules → aggregate → reconcile taxable value and tax with books.
7. Table 8 – Nil-rated, exempted and non-GST supplies
| Category | Data to consider | Do not do this |
|---|---|---|
| Nil-rated | Supplies taxable at nil rate under the applicable classification | Do not classify merely because no tax was charged. |
| Exempt | Supplies specifically exempt under the applicable notification | Do not assume every non-taxable transaction is exempt. |
| Non-GST | Supplies outside GST scope as applicable | Do not mix non-GST and exempt supplies without classification. |
8. Table 9 – Credit / Debit Notes
Build a separate note register. Each note should be linked back to the original invoice and the tax impact should be checked before uploading.
| Field | What to consider |
|---|---|
| Original invoice | Original document number/date and recipient details where required. |
| Note number/date | Exact credit/debit note details. |
| Taxable value and tax | Actual adjustment supported by the note. |
| Reason / commercial support | Maintain documentation supporting the adjustment. |
Reconciliation risk: A note posted in books but omitted from GSTR-1 can cause turnover and tax differences. A duplicate note can create an incorrect reduction/increase.
9. Table 12 – HSN/SAC summary
Prepare this from the HSN/SAC-wise sales report, not by manually adding invoice totals at the last minute.
| Data | What should be considered |
|---|---|
| HSN/SAC | Correct classification of the goods/services supplied. |
| Description | Relevant product/service description. |
| UQC & quantity | Applicable quantitative details for goods. |
| Taxable value | Aggregate taxable value for the relevant HSN/SAC and rate. |
| Tax amounts | IGST / CGST / SGST/UTGST / cess as applicable. |
Current portal point: GSTN's April 2025 advisory states that Table 12 is bifurcated into B2B and B2C tabs, and provides a downloadable HSN/SAC list. It also states that Table 13 document details became mandatory from the May 2025 return period. citeturn1search15
10. Table 13 – Documents issued
Prepare a document-series working from the invoice register. Capture the relevant document type, serial range and cancelled documents as applicable.
Practical control: Compare opening/closing invoice sequences with the accounting system and identify gaps before filing.
11. Reconciliation before filing
| Reconciliation | What to compare | Purpose |
|---|---|---|
| Books vs GSTR-1 | Taxable value and tax by category | Find omitted/duplicate/misclassified invoices. |
| GSTR-1 vs e-invoice | Applicable e-invoice documents | Identify missing or duplicate reporting. |
| GSTR-1 vs GSTR-3B | Outward tax liability | Prevent return-to-return mismatch. |
| GSTR-1 vs customer reconciliation | B2B invoice visibility | Reduce recipient-side mismatch queries. |
GSTN states that e-invoice details are auto-populated into specified GSTR-1 tables for applicable taxpayers, and taxpayers should review the auto-populated details before filing. citeturn1search16
12. Final pre-filing checklist
✓ Sales register locked and reviewed
✓ B2B GSTINs validated
✓ B2B/B2C classification checked
✓ Place of Supply reviewed
✓ Credit/debit notes reconciled
✓ Export/SEZ transactions checked
✓ HSN/SAC summary reconciled
✓ Document series checked
✓ E-invoice data reviewed where applicable
✓ GSTR-1 vs books reconciled
✓ GSTR-1 vs GSTR-3B liability checked
✓ Draft summary reviewed before filing
Official / further reading
• GSTN / GST Portal guidance should be treated as the primary source for the current portal workflow and field behaviour.
• ClearTax and TaxGuru were reviewed for presentation ideas such as step-by-step sections, portal visuals, practical examples, tables and “what to enter” explanations. This article does not reproduce their text or design.
• Current GSTN guidance referenced above includes Table 12 enhancements and Table 13 mandatory reporting. citeturn1search15
• ClearTax and TaxGuru were reviewed for presentation ideas such as step-by-step sections, portal visuals, practical examples, tables and “what to enter” explanations. This article does not reproduce their text or design.
• Current GSTN guidance referenced above includes Table 12 enhancements and Table 13 mandatory reporting. citeturn1search15