GSTR-1 Filing – Accurate Reporting of Your Sales Transactions

Timely filing of outward supplies to ensure smooth GST compliance.

Who Needs This Service?

All Regular GST-Registered Taxpayers

All regular taxpayers registered under GST must file GSTR-1 to report outward supplies.

Businesses supplying taxable goods or services must file GSTR-1 to declare sales details.

Sellers operating through platforms like Amazon or Flipkart must file GSTR-1 accordingly.

Service providers issuing GST invoices are required to report outward supplies through GSTR-1

Businesses passing input tax credit to buyers must accurately file GSTR-1 returns.

Eligibility Criteria

Must have a valid GSTIN

Must have issued tax invoices for sales

Maintain proper records of: B2B supplies, B2C supplies, Exports, Credit/Debit Notes

Filing frequency: Monthly (turnover above ₹5 crore), Quarterly (under QRMP scheme)

Documents Required

Sales Register (Outward Supplies)

1.

GST-compliant Tax Invoices

2.

Debit & Credit Notes

3.

Export Invoices (if applicable)

4.

E-way Bill details (if applicable)

5.

Previous month/quarter return data

6.

Step-by-Step Process

Collect Sales Data

01

Invoice Classification

02

Data Reconciliation

03

Upload Invoice Details

04

Review & Validate Entries

05

Submit & File GSTR-1

06

Estimated Timeline 10–15
working days

Government Fees Varies by authorised capital (starts at ₹500)

Penalty & Non-Compliance Risks

Late fee: ₹50 per day (₹20 for NIL return)

Blocking of GSTR-3B filing

Restriction on generating e-way bills

Suspension of GST registration

Buyers unable to claim ITC → business disputes

Compliance Checklist

01

File before due date: 11th of next month (Monthly) 13th of month following quarter (QRMP)

02

Ensure correct GSTIN of customers

03

Reconcile data with GSTR-3B

04

Report amendments carefully

05

Maintain proper sales records

06

File NIL return if no outward supplies

Frequently Asked Questions

What is GSTR-1?

It is a return that reports details of outward supplies (sales) under GST.

Yes, for all regular GST taxpayers.

No direct revision, but amendments can be made in subsequent returns.

Late fees, compliance restrictions, and suspension risks.

Yes, even if no sales were made.

1–2 working days, depending on transaction volume.

Related Services

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