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📋 GSTR-1 Filing — GST Reference Notes

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1. What is GSTR-1?

GSTR-1 is the monthly or quarterly statement of all outward supplies (sales) made by a registered taxpayer. It is filed invoice-by-invoice for B2B supplies, and in consolidated form for B2C. GSTR-1 is the most important return for the GST ecosystem because:

•It builds the buyer's auto-drafted GSTR-2B (ITC source)
•Discrepancies between GSTR-1 and GSTR-3B attract notices
2. Filing Frequency and Due Dates
Type of TaxpayerReturnFiling FrequencyDue Date
Monthly filer (turnover > ₹5 crore)GSTR-1Monthly11th of the following month
QRMP filer (turnover ≤ ₹5 crore)GSTR-1Quarterly13th of the month after the quarter
QRMP — Month 1 & 2IFF (Invoice Furnishing Facility)Monthly optional13th of the following month
Nil filerGSTR-1 (nil)Same as aboveSame — filing is mandatory even for zero outward supplies
ℹ️ Note
GSTR-1 must be filed before GSTR-3B for the same period. If GSTR-1 is not filed, the buyer's GSTR-2B is not updated, blocking the buyer's ITC.
3. Complete Tile Structure of GSTR-1
TileDescriptionReporting Level
4AB2B Invoices (taxable)Invoice-wise
4BB2B invoices — Reverse Charge (RCM)Invoice-wise
4CB2B — e-Commerce (TCS applicable)Invoice-wise
5AZero-rated supplies — Exports with payment of IGSTInvoice-wise
5BZero-rated supplies — Exports without payment (Bond/LUT)Invoice-wise
6ADeemed exportsInvoice-wise
7B2C Small — Consolidated by state and rateState + Rate level
8ANil rated suppliesSummary
8BExempt suppliesSummary
8CNon-GST suppliesSummary
9AAmendments to B2B invoices (original period)Invoice-wise
9BCredit and Debit notes to registered buyersInvoice-wise
9CAmendments to credit/debit notesInvoice-wise
10B2C Large — AmendedInvoice-wise
11AAdvance received — intra-stateSummary by rate
11BAdvance adjusted against suppliesSummary
12HSN SummaryHSN-wise totals
13Documents Issued (invoice count)Count by document type
4. B2B Reporting — Tile 4A in Detail

Each B2B invoice must include:

•Buyer GSTIN, buyer's trade name
•Invoice number and date
•Place of supply (state code)
•Whether it is a reverse charge supply
•Taxable value and GST (IGST or CGST + SGST) per invoice
Source and IRN Columns

When an IRN has been generated for an invoice (e-Invoice), the "Source" column shows "E-INVOICE." The IRN and IRN Date are auto-filled and read-only. Manually added invoices show "User" as source.

5. B2CS — Tile 7 (Consolidated Reporting)

B2C Small supplies (unregistered buyers, inter-state ≤ ₹2.5 lakh, and all intra-state B2C) are reported as a single consolidated row per state per rate.

🔢 Formula
One row = State Code + GST Rate + Sum of all taxable values for that combination
Example: "Tamil Nadu (33) | 18% | ₹45,00,000" means all 18% B2C sales in Tamil Nadu combined.
6. HSN Summary — Tile 12

HSN summary is mandatory in GSTR-1. It must tally with all invoices across all tiles. The portal cross-checks Tile 12 totals against the sum of all other tiles — mismatch causes a warning and may block filing.

RuleRequirement
> ₹5 crore turnover6-digit HSN, UQC, quantity mandatory in Tile 12
₹1.5 to ₹5 crore4-digit HSN mandatory
< ₹1.5 crore2-digit HSN (or NIL if opting out)
SAC codes for servicesMust be reported in HSN tile too
7. Late Fee and Consequences
🔢 Formula
Late Fee per day = ₹25 CGST + ₹25 SGST = ₹50/day (non-nil return)
Late Fee per day (Nil return) = ₹10 CGST + ₹10 SGST = ₹20/day
Maximum Late Fee = ₹5,000 CGST + ₹5,000 SGST = ₹10,000 total
Cascading consequences of late GSTR-1:
•Buyer's GSTR-2B is not updated → Buyer cannot claim ITC
•Buyer may receive DRC-01B notice for ITC mismatch
•Your GSTIN compliance rating drops on the portal
•GSTR-3B cannot be filed without a filed GSTR-1 (for the same period if sequential)
❓ Problem
Priya Ltd filed GSTR-1 for April on 20 May (due date: 11 May). The return is non-nil with outward supplies. Calculate the late fee.
✅ Solution
Days late = 20 May − 11 May = 9 days.
CGST Late Fee = 9 × ₹25 = ₹225
SGST Late Fee = 9 × ₹25 = ₹225
Total Late Fee = ₹450
This is within the ₹10,000 maximum. The late fee must be paid from the cash ledger (cannot use ITC).
❓ Problem
A QRMP quarterly filer (Q3: Oct–Dec) files IFF for October (Month 1 of the quarter). His November IFF is not filed (he forgets). What is the impact on his buyer?
✅ Solution
IFF for October was filed — buyer's GSTR-2B for October will include those B2B invoices.
November IFF is not filed — buyer's GSTR-2B for November will NOT include any of the QRMP seller's B2B invoices for November. The buyer cannot claim ITC on November purchases from this supplier until the quarterly GSTR-1 is filed at the end of Q3 (by 13 January). The missing ITC in November and December is available only after Q3 GSTR-1 is filed.
✏️ MCQ Practice — 50 Questions
1.GSTR-1 is a return for reporting:
(A) Purchases made by the taxpayer (B) Outward supplies (sales) made by the taxpayer (C) Tax paid by the taxpayer (D) ITC claimed by the taxpayer
2.Monthly GSTR-1 is due on the ___ of the following month.
(A) 10th (B) 11th (C) 13th (D) 20th
3.Quarterly GSTR-1 (under QRMP) is due on the ___ of the month following the quarter.
(A) 11th (B) 13th (C) 20th (D) 25th
4.Nil GSTR-1 late fee per day is:
(A) ₹50 (₹25 CGST + ₹25 SGST) (B) ₹20 (₹10 CGST + ₹10 SGST) (C) ₹100 (D) ₹200
5.Non-nil GSTR-1 late fee per day is:
(A) ₹50 (₹25 CGST + ₹25 SGST) (B) ₹20 (C) ₹100 (D) ₹200
6.B2B invoices (sales to registered persons) are reported in GSTR-1 under Tile:
(A) 4A (B) 7 (C) 9B (D) 12
7.B2CS (sales to unregistered consumers, intra-state/small inter-state) are in GSTR-1 Tile:
(A) 4A (B) 7 (C) 6A (D) 9B
8.Credit notes for registered buyers (CDN Registered) appear in GSTR-1 Tile:
(A) 4A (B) 7 (C) 9B (D) 12
9.HSN-wise summary is reported in GSTR-1 Tile:
(A) 7 (B) 9B (C) 12 (D) 13
10.Export invoices are reported in GSTR-1 Tile:
(A) 4A (B) 6A (C) 7 (D) 9B
11.Document count (invoices issued, cancelled, credit notes) is reported in GSTR-1 Tile:
(A) 12 — HSN Summary (B) 13 — Documents Issued (C) 11 — Tax Liability (D) 9B — CDN
12.Advances received for which ITC has been deferred are reported in Tile:
(A) 7 (B) 11 (C) 12 (D) 14
13.GSTR-1 data uploaded by the supplier auto-populates in the buyer's:
(A) GSTR-3B Section 4 (B) GSTR-2A (dynamic) and GSTR-2B (static) (C) GSTR-9 directly (D) GSTR-1A
14.Which section in GSTR-1 captures supply to SEZ with payment of IGST?
(A) Tile 4A — B2B (B) Tile 6B — SEZ Supplies (C) Tile 7 — B2CS (D) Tile 9A — Amendment B2B
15.GSTR-1A is filed to:
(A) Amend GSTR-1 after the buyer confirms (B) Amend filed GSTR-1 before GSTR-3B of same period (C) Correct errors found in GSTR-9 (D) Revise GSTR-3B
16.IFF (Invoice Furnishing Facility) is available for which taxpayers?
(A) All monthly GSTR-1 filers (B) QRMP taxpayers — for uploading B2B invoices in months 1 and 2 of the quarter (C) Composition taxpayers (D) Export-only businesses
17.A QRMP taxpayer who uploads B2B invoices via IFF by the 13th of Month 2 ensures:
(A) GSTR-3B is auto-filed (B) Buyer sees ITC in GSTR-2B for that month instead of waiting for the quarter (C) No late fee for that quarter (D) Tax is auto-deducted
18.Nil GSTR-1 can be filed via:
(A) Only the GST portal (manual) (B) SMS: "NIL R1 GSTIN taxperiod" to 14409 (C) Only through a GSP (D) Cannot be filed as nil — must show zero
19.Amendment to B2B invoice in GSTR-1 is done in Tile:
(A) 4A (B) 9A (C) 9B (D) 10
20.Amendment to B2CS in GSTR-1 is done in Tile:
(A) 9A (B) 10 (C) 9B (D) 7
21.Amendment to CDN for registered persons is in Tile:
(A) 9B (B) 9C (C) 10 (D) 9A
22.GSTR-1 for October 2024 cannot be filed without first filing GSTR-3B of September 2024. This is known as:
(A) Hard lock (B) Soft lock (C) Cascade lock (D) ITC lock
23.The system-generated GSTR-1A (auto-drafted) shows data from:
(A) Supplier's corrections to filed GSTR-1 (B) Buyer's IMS actions (accept/reject) that differ from filed GSTR-1 (C) GSTR-2B auto-draft (D) e-Invoice portal automatically
24.IRN and IRN date columns in GSTR-1 Tile 4A (B2B) are:
(A) Always visible (B) Hidden by default — shown only via "Display/Hide Columns" (C) Shown only for inter-state invoices (D) Mandatory and always visible
25.UQC in GSTR-1 HSN tile refers to:
(A) Unique Quality Code (B) Unit Quantity Code — standardised unit of measurement (C) Universal Quote Currency (D) Unified Query Code
26.A GSTIN with "QRMP opted" status files GSTR-1:
(A) Monthly (B) Quarterly — 13th of month after the quarter (C) Bi-annually (D) Annually
27.For a taxpayer below ₹1.5 crore, what is the frequency of GSTR-1 filing?
(A) Monthly only (B) Quarterly (by default) — can opt for monthly (C) Annually (D) Half-yearly
28.Which tile in GSTR-1 shows Recipient-Unregistered credit notes (B2C credit notes)?
(A) 9B (B) 9C (CDN Unregistered) (C) Tile 7 (D) Tile 10
29.The maximum late fee for GSTR-1 (non-nil) is capped at:
(A) ₹5,000 total (B) ₹10,000 total (₹5,000 CGST + ₹5,000 SGST) (C) ₹25,000 total (D) No cap
30.GSTN JSON export of GSTR-1 uses schema version:
(A) GST 1.0 (B) GST 3.3.4 (C) GST 2.2 (D) GST 4.0
31.In GSTR-1 B2B JSON export, the "nm" field represents:
(A) Net margin (B) Invoice note/memo (C) Buyer name (legal name) (D) Non-moving items
32.GSTR-1 can be revised after filing by:
(A) Filing a revised GSTR-1 in the next period (B) Using GSTR-1A within the same return period (C) No revision — GSTR-1 is final once filed (D) Contacting GSTN helpdesk
33.Rate of GST in GSTR-1 HSN tile is entered as a dropdown. Which rate is NOT available?
(A) 5% (B) 12% (C) 15% (D) 18%
34.Taxpayers above ₹5 crore annual turnover must report HSN at minimum ___ digits in GSTR-1.
(A) 2 (B) 4 (C) 6 (D) 8
35.GSTR-1 must be filed even for a nil period (no sales). Failure to file nil GSTR-1 attracts a late fee of:
(A) ₹50/day (₹25 CGST + ₹25 SGST) (B) ₹20/day (₹10 CGST + ₹10 SGST) (C) ₹100/day (D) No late fee for nil returns
36.Under GSTR-1 filing, "tax liability" Section 11 is auto-computed based on:
(A) Manually entered tax amounts in each tile (B) HSN summary data only (C) All invoice-level data entered across all tiles (D) GSTR-3B comparison
37.GSTR-1 upload from GSTN offline tool allows which file format?
(A) PDF (B) JSON only (C) Excel (GSTN template) (D) Both JSON and Excel (template-based)
38.Which of the following is auto-populated in GSTR-1 from the e-Invoice system?
(A) HSN details only (B) B2B invoice data (Tile 4A) from IRP after IRN generation (C) B2CS amounts (D) Tax liability calculations
39.For GSTR-1, "IMPORT HSN DATA FROM E-INVOICES" button in HSN tile:
(A) Imports HSN from GSTR-2B (B) Auto-fills HSN tile using e-Invoice data already uploaded in Tile 4A (C) Downloads HSN codes from GSTN (D) Sends HSN data to the buyer
40.The GSTR-1 filing cuts off the ability to add/edit invoices for that period. This is called:
(A) Return freeze (B) Return lock (C) Provisional filing (D) Deemed filing
41.A taxpayer who forgot to report an invoice in October GSTR-1 can:
(A) Revise October GSTR-1 at any time (B) Report the invoice in November GSTR-1 as an amendment (Tile 9A) (C) File GSTR-1A for October (D) Cannot add missed invoices after filing
42.Amendment to export invoices in GSTR-1 is done in Tile:
(A) 6A (B) 9A (C) 9C (D) 10
43.The "Source" column in GSTR-1 Tile 4A indicates:
(A) State of origin of goods (B) Whether the invoice was entered manually or auto-populated from e-Invoice (C) The supplier's bank source (D) The GSTIN state code
44.After filing GSTR-1, if the buyer rejects an invoice in IMS, the supplier can:
(A) Do nothing — the rejection has no effect on supplier's GSTR-1 (B) Issue a credit note or file GSTR-1A to correct the invoice (C) Withdraw the invoice from GSTR-1 (D) File GSTR-3B amendment
45.GSTR-1 outward supply data does NOT include:
(A) B2B invoices (B) B2CS invoices (C) Purchases from suppliers (inward supplies) (D) Credit notes
46.In GSTR-1, the rate in HSN tile must match which document?
(A) GSTR-3B tax liability (B) Individual invoices reported in other tiles (C) GSTR-2A of same period (D) Annual GSTR-9 data
47.Late fee for GSTR-1 is charged under which head?
(A) Tax head (IGST/CGST/SGST) (B) Fee head only — not under tax heads (C) Penalty head (D) Interest head
48.GSTR-1 for a nil period can be filed via SMS to the number:
(A) 1800-1200-232 (B) 14409 (C) 1800-103-4786 (D) 72000-14409
49.A QRMP taxpayer's annual GSTR-1 count per year is:
(A) 12 returns (B) 4 returns (C) 6 returns (D) 2 returns
50.GSTR-1 data filed by the supplier is reflected in buyer's GSTR-2B on the:
(A) Day of filing (B) 14th of the following month (for monthly filers) (C) 20th of the following month (D) 31st of the following month
Answer Key
1–B 2–B 3–B 4–B 5–A 6–A 7–B 8–C 9–C 10–B 11–B 12–B 13–B 14–B 15–B 16–B 17–B 18–B 19–B 20–B 21–B 22–A 23–B 24–B 25–B 26–B 27–B 28–B 29–B 30–B 31–C 32–B 33–C 34–C 35–B 36–C 37–D 38–B 39–B 40–B 41–C 42–B 43–B 44–B 45–C 46–B 47–B 48–B 49–B 50–B
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