GSTR-1 Filing · Panaji, Goa
GSTR-1 outward supply return filing in Goa — invoice-level B2B/B2C data, exports, HSN summary, credit/debit notes, e-invoice IRN linkage, monthly and QRMP quarterly filing by qualified Chartered Accountants in Panaji.
Overview
GSTR-1 is the monthly (or quarterly under QRMP) outward supply return that every GST-registered taxpayer must file. It contains invoice-level details of all supplies made during the period — B2B taxable supplies (enabling buyers to claim ITC), B2C supplies, exports, nil-rated and exempt supplies, advances received, credit/debit notes, and amendments to earlier invoices. The data filed in GSTR-1 directly populates the buyer's GSTR-2B — making accuracy critical.
A GSTR-1 error — wrong GSTIN, incorrect taxable value, missing invoice, or wrong HSN code — results in the buyer being unable to claim ITC for that transaction. For B2B businesses, this directly damages commercial relationships and can result in the buyer deducting the GST amount from payment until the supplier corrects the return. From 1 August 2023, GSTR-1 data also flows into the e-Way Bill system and e-Invoice portal. Our GSTR-2B reconciliation service ensures every invoice appears in your buyer's ITC statement.
What we cover
B2B, B2C, exports, credit notes, HSN summary — accurate GSTR-1 prepared and filed every month.
Talk to our CA →Invoice-level details of all supplies to registered taxpayers — GSTIN of recipient, invoice number, date, taxable value, IGST/CGST/SGST, and place of supply. These flow directly into the buyer's GSTR-2B.
Supplies to unregistered consumers — state-wise summary for turnover above ₹2.5 lakh per state (large B2C); consolidated summary for remaining B2C supplies.
Invoice-level export data including shipping bill number, date, port code, and foreign currency amount — with or without IGST payment (LUT-based exports shown separately).
Credit and debit notes issued during the period — linked to original invoice, with correct adjustments to taxable value and tax. Essential for buyers to reverse or claim ITC correctly.
Mandatory HSN summary for all outward supplies — 4-digit for turnover ₹5-50 crore, 6-digit for above ₹50 crore. Accurate HSN reporting prevents scrutiny notices.
Amendments to invoices filed in earlier periods; and for e-invoice-eligible taxpayers, linking IRN-generated invoices to ensure auto-population is correct and no manual data entry errors arise.
GSTR-1 deadlines
Taxpayers with turnover above ₹5 crore file GSTR-1 monthly by the 11th of the following month.
Under QRMP, quarterly GSTR-1 is filed by 13th of the month after quarter-end (July, October, January, April).
QRMP taxpayers can file Invoice Furnishing Facility (IFF) for B2B invoices in months 1 and 2 of the quarter so buyers can see ITC before the quarterly return.
Late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for non-filing; ₹20/day for nil returns.
Frequently asked questions
GSTR-1 is the outward supply return containing invoice-level details of all goods and services supplied during the tax period. Every GST-registered taxpayer (except composition taxpayers, Input Service Distributors, NRTP, OIDAR providers, and non-resident taxpayers who file different returns) must file GSTR-1 — monthly if turnover exceeds ₹5 crore, or quarterly under QRMP if turnover is up to ₹5 crore.
Yes. Amendments to invoices filed in an earlier GSTR-1 can be made in any subsequent GSTR-1 within the time limit — returns filed up to November 30 of the following financial year can be amended. Amendments are made in Table 9A (B2B amendments), Table 9B (credit/debit note amendments), or Table 9C (B2C amendments). The amendment corrects the buyer's ITC in GSTR-2B for the amendment period.
For taxpayers required to generate e-invoices (currently those with turnover above ₹5 crore), invoices are registered on the Invoice Registration Portal (IRP) and receive an IRN. These e-invoices are automatically pushed to GSTR-1 — reducing manual data entry. Taxpayers must verify that all IRN-generated invoices are correctly reflected in GSTR-1 before filing and reconcile any IRP-generated data against their own books.
IFF is an optional facility for QRMP (quarterly return) taxpayers to upload B2B invoice data in months 1 and 2 of each quarter (without filing a complete GSTR-1). This allows buyers to see their ITC in GSTR-2B before the quarterly GSTR-1 is filed. IFF must be filed by the 13th of the following month. IFF is not mandatory — in months where IFF is not filed, the B2B invoice data can be included in the quarterly GSTR-1.
If a wrong recipient GSTIN is uploaded in GSTR-1, the ITC will appear in the GSTR-2B of the wrong taxpayer and not the actual buyer — who will be unable to claim the ITC. The error must be corrected by amending the invoice in a subsequent GSTR-1 (Table 9A). The incorrect credit in the wrong taxpayer's GSTR-2B is reversed in the correction period. Timely correction is important as delays affect the buyer's cash flow.
From April 2021, HSN/SAC code-wise summary is mandatory in GSTR-1: taxpayers with turnover up to ₹5 crore must report 4-digit HSN codes; those above ₹5 crore must report 6-digit HSN codes. The HSN summary (Table 12 of GSTR-1) consolidates all outward supplies by HSN code with quantity, unit, taxable value, and tax. Incorrect or missing HSN reporting triggers GST notices under Section 61.
Related services
Accurate GSTR-1 protects your buyers' ITC and your commercial relationships. Our qualified CAs in Panaji, Goa prepare and file GSTR-1 with correct HSN codes, e-invoice linkage, and zero errors.