Step-by-Step Guide: Filing GSTR-1 Online – 2025 (India)

Step-by-Step Guide: Filing GSTR-1 Online – 2025 (India)

Filing GSTR-1 accurately and on time is a critical compliance requirement for every GST-registered business in India. This return, which details your outward supplies, forms the foundation for the entire GST system. Accurate GSTR-1 filing ensures your recipients can claim the correct Input Tax Credit (ITC), maintains your compliance rating, and helps you avoid penalties.

While the GST portal aims to simplify the process, filing GSTR-1 online can still feel daunting for many businesses. That’s why we’ve created this comprehensive, step-by-step guide to filing GSTR-1 online in 2024.

This guide will break down the entire process into manageable steps, covering everything from prerequisites to final filing and important points to remember.

Please note: This guide is for informational purposes only and provides a general overview of the GSTR-1 filing process. GST regulations are subject to change, and specific situations may require professional advice. Consulting with a GST expert like Jha Associates is always recommended for accurate and compliant filing.

1. Understanding GSTR-1: Key Information Before You File Online

Before diving into the online process, let’s quickly recap what you need to know about GSTR-1:

• What is GSTR-1? GSTR-1 is a monthly or quarterly return that every regular GST-registered taxpayer (except for a few categories like composition scheme dealers) needs to file. It contains details of all your outward supplies (sales) made during a tax period. This includes:
  • B2B Invoices: Supplies made to registered persons (businesses).
  • B2C Large Invoices: Supplies to unregistered persons (consumers) where the invoice value is above ₹2.5 Lakh for inter-state supplies.
  • Exports: Goods and services exported outside India.
  • Nil Rated, Exempt, and Non-GST Supplies: Details of these types of supplies.
  • Debit and Credit Notes: Issued to adjust invoices.
  • Advances Received: For services yet to be provided.
• Who Should File GSTR-1? Generally, all businesses registered under GST, unless specifically exempt (like composition scheme dealers).
• GSTR-1 Filing Frequency:
  • Monthly: If your aggregate turnover in the preceding financial year exceeded ₹5 Crores.
  • Quarterly (QRMP Scheme): If your aggregate turnover in the preceding financial year was up to ₹5 Crores and you have opted for the Quarterly Return Monthly Payment (QRMP) scheme.
• GSTR-1 Due Dates (for 2024 – please verify official notifications for exact dates):
  • Monthly Filing: Usually, the 11th day of the month following the tax period (e.g., for January, due date is usually February 11th).
  • Quarterly Filing: Usually, the 13th day of the month following the quarter (e.g., for Jan-Mar quarter, due date is usually April 13th).
  Important: Always refer to the official GST portal and notifications from CBIC for the exact and updated due dates.
• Why is Accurate GSTR-1 Filing Important?
  • Recipient’s ITC: Information furnished in your GSTR-1 is used by your customers (recipients) to claim Input Tax Credit (ITC). Incorrect GSTR-1 can lead to issues for your customers in claiming ITC and affect your business relationships.
  • Compliance: Timely and accurate GSTR-1 filing is essential for GST compliance and avoiding penalties.
  • System Integrity: GSTR-1 data feeds into the overall GST system and is used for various compliance and reconciliation purposes.

2. Prerequisites Before You Begin Filing GSTR-1 Online

To ensure a smooth and efficient GSTR-1 online filing process, gather the following beforehand:

• Valid GSTIN (GST Identification Number): You must have a valid and active GSTIN.
• GST Portal Login Credentials: Ensure you have your valid Username and Password to log in to the GST portal. If you’ve forgotten your password, reset it beforehand.
• Digital Signature Certificate (DSC) or E-Verification:
  • DSC (Digital Signature Certificate): Mandatory for Companies and Limited Liability Partnerships (LLPs) for GSTR-1 filing. Recommended for other taxpayers as well for enhanced security. Ensure your DSC is registered on the GST portal and is functioning correctly.
  • EVC (Electronic Verification Code): Individual taxpayers, Proprietorships, Partnership firms (other than LLPs) can use EVC (OTP based verification via Aadhaar-linked mobile number or Bank Account/DSC based EVC).
• Accurate Details of Outward Supplies for the Tax Period: This is the most crucial prerequisite. You need to have all the details of your sales transactions for the tax period you are filing for, including:
  • Invoice Details: Invoice number, date, value, taxable value, tax rates, tax amounts, GSTIN of recipient (for B2B invoices), Place of Supply, etc., for all invoices issued during the tax period.
  • Debit Notes and Credit Notes: Details of any debit notes or credit notes issued.
  • Export Invoices: Details of export invoices, shipping bills, port codes, etc.
  • Details of Advances Received: If applicable, for services provided in future periods.
• Reconcile Data with Your Books of Accounts: Before starting to file GSTR-1 online, ensure that the data you are going to enter in GSTR-1 is accurately reconciled with your sales register and other books of accounts. This is crucial to avoid errors and future notices.

3. Step-by-Step Process: Filing GSTR-1 Online (2024)

Follow these steps to file your GSTR-1 online on the GST portal:

1. Step 1: Login to the GST Portal:
   • Open your web browser and go to the official GST Portal: www.gst.gov.inClick on the “Login” button located on the top right corner of the homepage.Enter your valid “Username” and “Password” in the respective fields.Type the captcha text displayed on the screen in the “Type in characters” box.Click on the “Login” button to log in to your GST account.
2. Step 2: Navigate to GSTR-1 Filing Section:
   • Once you are logged in, navigate to the “Services” menu.Hover over “Returns” and then click on “Returns Dashboard”.On the Returns Dashboard page, select the “Financial Year” from the dropdown menu for which you want to file GSTR-1.Select the “Return Filing Period” (Month or Quarter) from the dropdown.Click on the “Search” button.Under “GSTR-1 – Outward Supplies Return”, you will see the option “Prepare Online”. Click on the “Prepare Online” button.
3. Step 3: Enter Outward Supply Details in GSTR-1 Tables: You will now be directed to the GSTR-1 online filing page. Here you will see different tiles representing various tables of GSTR-1. You need to enter details in the relevant tables based on your sales transactions.
   • For B2B Invoices (Supplies to Registered Persons) – Table 4A, 4B, 4C, 6B, 6C:
     • Click on the “B2B Invoices” tile.Click on “Add Details” button.Enter the following details for each B2B invoice:
       • Recipient GSTIN: Enter the GSTIN of the business you sold to.Invoice Number: Enter the invoice number.Invoice Date: Select the invoice date.Invoice Value: Enter the total invoice value.Rate-wise Details: Enter the taxable value and applicable GST rates (e.g., 5%, 12%, 18%, 28%) and the corresponding tax amounts (Integrated Tax, Central Tax, State/UT Tax, Cess).Place of Supply: Select the state of supply.
       Click on “Save” after entering details for each invoice. You can add multiple B2B invoices by clicking “Add Details” again.
     For B2C Large Invoices (Inter-state Supplies to Unregistered Persons > ₹2.5 Lakh) – Table 5: Click on the “B2C Large Invoices” tile and add details of invoices that meet this criteria, including customer state, invoice details, and taxable value.For Export Invoices (Table 6A): Click on the “Exports Invoices” tile and enter details for export invoices, including invoice details, port code, shipping bill details, etc.For Nil Rated, Exempt, and Non-GST Supplies (Table 8): Click on the “Nil Rated Supplies” tile and report the consolidated value of nil-rated, exempt, and non-GST supplies.For Credit/Debit Notes (Table 9B, 9C): Click on the “Credit/Debit Notes” tiles to report details of credit and debit notes issued to both registered (B2B) and unregistered (B2C) persons.For Advances Received and Adjusted (Table 11A, 11B): If you have received advances for services that are yet to be provided and have adjusted them in invoices during the tax period, report these details in the “Tax Liability (Advances Received)” and “Adjustment of Advances” tiles.
4. Step 4: Review and Verify Details Before Submission:
   • After entering all the relevant details in the GSTR-1 tables, it’s crucial to review and verify all the information for accuracy.
   • Click on the “Summary” button at the bottom of the GSTR-1 page to view a consolidated summary of all the details you have entered.
   • It is highly recommended to download the draft GSTR-1 in PDF format by clicking on “Download Summary” (or similar option). Review this PDF offline.
   • Cross-check and reconcile the data in the downloaded draft GSTR-1 with your sales register, invoices, and other books of accounts to ensure accuracy. Accuracy is paramount in GSTR-1 filing.
5. Step 5: Submit GSTR-1:
   • Once you are completely satisfied that all the details entered in GSTR-1 are accurate and verified, click on the “Submit” button.
   • Important Note: After you click on “Submit”, you CANNOT make any further changes or revisions to your GSTR-1 return. Therefore, ensure 100% accuracy before submitting.
6. Step 6: File GSTR-1 using DSC or EVC:
   • After successfully submitting GSTR-1, the “File Returns” option will be enabled.Select the “Declaration” checkbox and choose your “Authorized Signatory” from the dropdown list.Choose your filing method:
     • File with DSC: If you are using a Digital Signature Certificate, ensure it is plugged into your computer and properly registered on the GST portal. Click on “File with DSC”. You will be prompted to select your DSC certificate and sign.File with EVC: If you are using Electronic Verification Code (EVC), select “File with EVC”. An OTP will be sent to your mobile number registered with the GST portal (linked to Aadhaar). Enter the OTP and click on “Validate OTP”.
7. Step 7: Acknowledgement and Confirmation:
   • Upon successful filing of GSTR-1, a confirmation message will be displayed on the screen, and an Acknowledgement Reference Number (ARN) will be generated. This ARN is proof that you have successfully filed your GSTR-1.
   • Download the filed GSTR-1 return (acknowledgement copy) for your records.
   • You will also receive a confirmation message and ARN details via SMS and email on your registered mobile number and email address.

4. Important Points to Remember While Filing GSTR-1

Keep these key points in mind for error-free and compliant GSTR-1 filing:

• File Before the Due Date: Always file your GSTR-1 return before the applicable due date to avoid late fees and penalties. Keep track of monthly/quarterly due dates.
• Ensure Accuracy of GSTINs: Double-check the GSTINs of your recipients (especially for B2B invoices) to ensure they are valid and correct. Incorrect GSTINs can cause ITC mismatches for your customers.
• Invoice Level Accuracy: Ensure accuracy of all invoice details – invoice numbers, dates, values, tax rates, tax amounts, place of supply, etc. Even minor errors can lead to compliance issues.
• Reconcile Data Meticulously: Always reconcile the data you are entering in GSTR-1 with your sales register and books of accounts before filing.
• Understand GSTR-1 Tables: Familiarize yourself with the different tables in GSTR-1 and understand which table is applicable for reporting different types of supplies.
• Record Keeping: Maintain proper records of all invoices, debit/credit notes, and other documents used for preparing and filing GSTR-1 for audit and verification purposes.
• Download and Save Filed Returns: Always download and save a copy of your filed GSTR-1 return (acknowledgement) and the ARN for your records.
• Seek Professional Help: If you are unsure about any aspect of GSTR-1 filing, or if your business has complex transactions, it’s always advisable to seek guidance from a qualified GST professional or Chartered Accountant.

5. Need Assistance with GSTR-1 Filing? Jha Associates is Here to Simplify GST for You

Filing GSTR-1 accurately and on time is essential for GST compliance. However, we understand that the process can be time-consuming and complex for businesses to manage on their own.

Jha Associates offers comprehensive GST Filing Services to take the burden off your shoulders. Our experienced GST experts can assist you with:

• GSTR-1 Filing Consultation: Understanding your specific GSTR-1 requirements and addressing your queries.
• Data Preparation and Reconciliation for GSTR-1: Helping you organize and reconcile your sales data for accurate reporting.
• Accurate and Timely GSTR-1 Filing: Ensuring your GSTR-1 returns are filed correctly and before the due dates, avoiding late fees and penalties.
• GST Compliance Support: Providing ongoing support for all your GST compliance needs, beyond just GSTR-1 filing.
• Handling GST Notices and Queries: Assisting you in responding to any GST notices or queries related to your GSTR-1 returns.

Let Jha Associates be your trusted partner for seamless GSTR-1 filing and GST compliance.

Conclusion: File Your GSTR-1 with Confidence and Accuracy

Mastering the step-by-step process for filing GSTR-1 online is a key aspect of GST compliance in India. By following this guide, understanding the prerequisites, and remembering the important points, you can navigate the process more effectively.

However, for complete peace of mind and to ensure 100% accuracy and compliance, partnering with GST experts is always a wise decision. Jha Associates is dedicated to making GST compliance easier and stress-free for businesses like yours.

Contact us today to learn more about our GSTR-1 filing services and how we can help you stay compliant and focused on your business growth.