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 customers with invoice value above ₹2.5 lakh inter-state, invoice-level), B2C-Small (everything else, 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.
GSTR-1 is the source-of-truth return — the data filed here auto-populates GSTR-2A / GSTR-2B for your buyers, which in turn determines whether they can claim input tax credit. Filing late or filing with errors directly impacts your buyers' ITC and your relationships with them, which is why accuracy at this stage is critical.
In ReadyBooks.ai, GSTR-1 is generated directly from your sales register — no spreadsheets, no manual data entry. The system runs validation on GSTIN, place of supply, and HSN codes before the JSON is generated, so common rejection reasons are caught before upload to the GST portal.