GSTR-1
Statement of outward supplies
GSTR-1 is the invoice-level statement of everything a business sold in a period, and it is what populates the buyer's GSTR-2B and therefore their ability to claim input tax credit.
GSTR-1 is where the actual invoices go: number, date, customer GSTIN, taxable value, rate, place of supply. Business-to-business invoices are reported individually; small business-to-consumer sales are reported as summary totals by rate and state.
The consequence that matters commercially is downstream. Your GSTR-1 feeds your customer's GSTR-2B, and your customer can only claim input tax credit on invoices that appear there. File late or file wrong and your customer cannot claim, which is why large buyers chase suppliers about GSTR-1 far harder than about anything else.
Under QRMP, quarterly filers can still upload B2B invoices monthly through the Invoice Furnishing Facility, precisely so their customers are not kept waiting a full quarter for credit.
Key facts
- Monthly filers: due on the 11th of the following month.
- QRMP filers: due on the 13th of the month following the quarter.
- The Invoice Furnishing Facility (IFF) lets QRMP filers push B2B invoices monthly.
- GSTR-1 for a period cannot be filed until the previous period's GSTR-1 is filed.
- Data flows into the recipient's GSTR-2B, which governs their input tax credit.
Who this affects
All regular GST-registered businesses making outward supplies.
How YarnTally handles it
Invoices are generated with HSN, rate, place of supply and customer GSTIN captured at the point of sale, which is the data GSTR-1 needs. Export of that data is supported; filing happens on the portal or through your CA.
See what else it doesReviewed September 2026. This is general information about how these rules work, not tax or legal advice, and thresholds and due dates do change. Check your own position with your chartered accountant before acting on it.