Also known as: Outward supplies return
Monthly or quarterly GST return that reports all outward supplies (sales) made by a registered business under the CGST Act.
GSTR-1 is the GST return that captures every outward supply made by a registered business — sales invoices, debit notes, credit notes, exports, and inter-state supplies. Monthly filers submit GSTR-1 by the 11th of the following month; quarterly filers under the QRMP scheme submit it by the 13th of the month following the quarter, with IFF (Invoice Furnishing Facility) for the first two months.
The return is structured into sections — B2B (registered customers, invoice-level detail), B2C-Large (unregistered inter-state customers, over ₹2.5 lakh before 1 Aug 2024 and over ₹1 lakh from 1 Aug 2024, invoice-level), B2C-Small (other unregistered supplies, summarised by state and rate), exports with and without payment of tax, credit and debit notes, advances received and adjusted, HSN summary, and the document-issued table.
Data accepted and processed from GSTR-1 can feed recipient-facing GSTR-2A / GSTR-2B views. Portal processing, the recipient's other statutory conditions, and final input-tax-credit eligibility remain outside the supplier's accounting software, so source accuracy and portal validation matter.
In ReadyBooks.ai, GSTR-1 is prepared from your sales register. Review the GSTIN, place-of-supply, and HSN information, then download GSTN-format JSON plus an Excel review workbook for the manual GST portal steps. Record the ARN and evidence after filing.