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GSTR-1 — Outward Supplies Return

GSTR-1 reports every sale as an invoice. Here is what to include, how to handle amendments, and what B2B vs B2C means for your GST filing.

Introduction

GSTR-1 is the GST return where you tell the government and your buyers what you sold. Every invoice you issue — whether to another business or a consumer — is reported in GSTR-1. The data you file flows directly to your buyers' input tax credit claims.

For business-to-business (B2B) sales, you report each invoice with the buyer's GSTIN, allowing the system to match your output tax against their input tax credit. For business-to-consumer (B2C) sales, you report aggregate totals — individual consumer invoices cannot be matched to a GSTIN.

Key concepts

Who files GSTR-1

Every registered person files GSTR-1 to report all outward supplies. Even NIL sales require a NIL return.

Invoice-level detail

GSTR-1 captures each invoice separately: recipient GSTIN, invoice number, date, value, GST rate, and tax amount. This detail flows to buyers' GSTR-2B.

Amendment invoices

If you need to correct a previously filed invoice — wrong GSTIN, wrong amount — you file an amendment in the GSTR-1 of the period when the correction is discovered.

E-commerce supplies

Supplies made through an e-commerce operator are reported differently — the platform operator collects and remits GST on your behalf under the collected-at-source mechanism.

B2B vs B2C reporting in GSTR-1

Feature B2B (to GST-registered buyer) B2C (to consumer / unregistered)
Invoice level Invoice-by-invoice detail Aggregate by rate
Buyer's GSTIN Reported on each invoice Not applicable
ITC for buyer Yes — matched via GSTR-2B No — consumer cannot claim ITC

Frequently asked questions

What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is the detailed invoice register you file to report every sale. GSTR-3B is the summary return where you calculate and pay your net GST. GSTR-1 data populates GSTR-3B — you do not enter the same numbers twice.

Do I need to file GSTR-1 if I have no sales?
Yes. Every registered person must file GSTR-1 for every tax period, even if there are no outward supplies. File a NIL GSTR-1 using the GST portal — it takes seconds and avoids late fees.

What happens if my buyer is not registered under GST?
Sales to unregistered persons (consumers) are reported in the B2C column of GSTR-1. These are reported as aggregate values (not individual invoice details) because the buyer has no GSTIN for the system to match.

Can I revise a GSTR-1 after filing?
GSTR-1 for a tax period cannot be revised after filing. If you need to correct an error, file the correction in the GSTR-1 of the month when the error is discovered, using the amendment fields. The original incorrect entry stays as-is.

Where do I file GSTR-1?
GSTR-1 is filed on the GST portal at gst.gov.in. Navigate to Services → Returns → GSTR-1. You can prepare the return online, upload a JSON file generated from accounting software, or use the E-commerce operator's reconciled data.

Sources

Last reviewed by FinWiz24 Research Desk.