GSTR-1 Report — Complete Guide

GSTR-1 is the monthly (or quarterly) GST return that every registered taxpayer must file to report their outward supplies (sales). BillYantra generates a GSTR-1 ready report from your invoices automatically.

What is GSTR-1?

GSTR-1 is a statement of all outward supplies (sales invoices, credit notes, debit notes) made during a tax period. It is filed on the GST portal (gstn.gov.in) and provides the basis for your customers to claim Input Tax Credit (ITC).

Who Needs to File GSTR-1?

All GST-registered businesses must file GSTR-1, except:

• Composition scheme taxpayers (they file GSTR-4)
• Input Service Distributors
• Non-resident taxable persons

Filing Frequency

What BillYantra Reports

Go to Reports → GSTR-1 and select the tax period. BillYantra compiles:

• B2B Invoices (4A, 4B, 4C): All invoices raised to registered businesses, grouped by GSTIN.
• B2C Large (5): B2C invoices above ₹2.5 lakh, state-wise.
• B2C Small (7): B2C invoices below ₹2.5 lakh, aggregated by state and rate.
• Credit Notes / Debit Notes (9B, 9C): All credit and debit notes issued.
• Nil Rated, Exempt, Non-GST (8): Transactions not attracting GST.
• HSN Summary (12): Outward supply summary by HSN/SAC code.

Exporting for Filing

1. Go to Reports → GSTR-1
2. Select the Tax Period (month or quarter)
3. Click Export JSON to download the GSTN-compatible JSON file
4. Click Export Excel for a human-readable summary
5. Upload the JSON to the GST portal under Returns → GSTR-1

Before You File

Verify:

• All invoices for the period are finalized (drafts are excluded)
• Customer GSTINs are correct
• HSN/SAC codes are filled on all B2B invoices
• Credit notes are properly linked to original invoices

Important: BillYantra's GSTR-1 report is a preparation tool. Always reconcile with your CA or tax consultant before filing on the GST portal.