It’s the 10th of the month. Your inbox is exploding, clients are ghosting you on WhatsApp, and GSTR-1 filing is now your entire personality.
If you’re a Chartered Accountant in India, you’ve been here. You’re not alone.
GSTR-1 filing is one of the most critical compliance routines in the GST ecosystem — and arguably, one of the most stressful. Errors in sales return reports don’t just delay input tax credits (ITC) for your clients — they dent your credibility.
This blog is your tactical guide to GSTR-1 filing. Whether you manage five clients or fifty, we’ll walk you through:
- The essentials of GSTR-1
- How to file it, the right way
- Operational best practices for scale
- And how automation tools are making this entire process frictionless
Let’s dig in.
GSTR-1 at a Glance: The Compliance Backbone
Before we dive into the weeds, let’s make sure we’re on the same page.
What is GSTR-1?
GSTR-1 is a monthly or quarterly return that records outward supplies—essentially, your sales of goods and services. It’s where you report B2B and B2C transactions, exports, debit/credit notes, and more — essentially telling the GST system: “Here’s what we sold this month.”
Who needs to file it?
Any regular registered taxpayer under GST (excluding composition scheme folks).
When is it due?
- Monthly filers: 11th of the following month
- QRMP (Quarterly Return Monthly Payment) filers: Must be submitted by the 13th of the month after each quarter using the Invoice Furnishing Facility (IFF)
Why is GSTR-1 so important?
Because the data you submit directly impacts your buyer’s ability to claim ITC. That means:
- A mismatch = unhappy client
- A delay = delayed ITC
- A mistake = penalties
No pressure, right?
What GSTR-1 Includes: Inside the Beast
GSTR-1 is not just a spreadsheet upload. It’s a structure of 13 tables — each demanding precision.
Here’s what you’re dealing with:
| Table | Details Captured |
|---|---|
| B2B Invoices | Sales to registered taxpayers |
| B2C (Large) | B2C sales > ₹2.5 lakh interstate |
| B2C (Others) | All other B2C transactions |
| Credit/Debit Notes | Issued against B2B or B2C sales |
| Export Invoices | Sales outside India |
| Advances Received | Unadjusted advances |
| Adjustment of Advances | Against invoices raised |
| HSN Summary | HSN-wise goods/services summary |
| Documents Issued | Invoice/DN/CN number ranges |
Understanding this breakdown is critical to prevent errors during upload. Messing up HSN codes, forgetting advances, or mixing up intra vs interstate sales can lead to notices — or worse, ITC rejections for clients.
The GSTR-1 Filing Process: Step-by-Step
✅ Step 1: Log in to the GST Portal
- Go to the GST portal.
- Log in using your client’s GSTIN, username, and password.
- Ensure you have the correct PAN-linked DSC or OTP-ready mobile number if filing with EVC.
✅ Step 2: Go to the Return Filing Section
- Then Services → Returns → Returns Dashboard.
- Choose the correct FY and Return Period (month/quarter).
- Click on ‘Prepare Online’ for GSTR-1 (or ‘Upload via JSON’ if using offline utility or automation software).
✅ Step 3: Fill in the GSTR-1 Sections
Populate the following key sections (manually or via upload):
- B2B Invoices: Add invoices issued to registered buyers, state-wise and GSTIN-wise.
- B2C (Large): Add invoices over ₹2.5L for interstate unregistered buyers.
- B2C (Others): Bulk entry of smaller invoices (consolidated).
- Exports: Add invoices with shipping bill numbers, port codes, and other details.
- Credit/Debit Notes: Linked to specific invoices where applicable.
- Advance Received & Adjustments: Declare advances for supplies not yet billed.
- HSN-wise Summary: Based on turnover criteria (≥₹5 Cr = mandatory 6-digit codes).
- Document Issued: Mention serial numbers for issued invoices, bills, etc.
Use the GST offline utility or automation tools like Suvit to format Excel/PDF data into JSON files.
✅ Step 4: Validate and Preview
- Use the ‘Preview’ button to download a draft summary (PDF format).
- Cross-check invoice totals with your books or ERP exports (Tally, Zoho, QuickBooks, etc.).
- Spot errors like:
- Mismatched GSTINs
- Incorrect place of supply (impacting CGST vs IGST)
- Duplicate or missing invoices
✅ Step 5: Submit GSTR-1
- After validation, click ‘Submit’.
- Status will update to ‘Submitted’, and the data gets locked for edits.
✅ Step 6: File GSTR-1 with DSC/EVC
- Click ‘File Return’ and choose your authentication method:
- DSC (Digital Signature Certificate) for companies.
- EVC (Electronic Verification Code) via registered mobile/email for others. -Post successful filing, an Acknowledgement Reference Number (ARN) is generated.
✅ Step 7: Download Acknowledgment
- Save and store the acknowledgment receipt.
- Share it with your client via your preferred channel (email, WhatsApp, client dashboard).
Common Mistakes to Avoid
Even seasoned CAs trip up here:
- Reporting B2B invoices under B2C
- Forgetting to add shipping bill numbers in exports
- Incorrect reverse charge tagging
- Leaving out HSN details when turnover > ₹5 crore
Build a second-layer review before filing — especially when managing 10+ clients.
GSTR-1 Filing Best Practices for CAs
If you’re handling multiple clients, here’s how to not lose your mind every 11th:
Standardize Everything
Use a uniform Excel template for invoice collection Create macros or scripts to reformat client data into the GST portal’s required format.
Centralize Client Info
- Maintain a secure sheet of GSTINs, login passwords, turnover brackets
- Tag each client as monthly/QRMP to plan filings
Set up a Filing Calendar
- Map clients by return type
- Pre-schedule reconciliation deadlines & reminders
Keep a Change Log
Track every amendment made to previous months' data. It helps during GSTR-9 filing and audits.
Automating GSTR-1: Tools That Save Hours
Let’s be honest — the GSTR-1 portal isn’t built for scale. If you’re juggling 20 clients or more, manual entry = burnout.
Enter automation. Here’s how smart CAs are reducing workload by 60–80%:
Data Extraction from Invoices
- OCR tools fetch data from PDFs & scanned copies
- Reduces dependency on clients for clean Excel files
Auto-Reconciliation
- Match GSTR-1 with GSTR-3B, GSTR-2A in a click
- Highlight mismatches before notices arrive
Bulk Upload to GSTR-1
- Prepare JSONs in batch
- Push multiple client filings in one session
Meet Suvit: Your GSTR-1 Filing Co-Pilot
Suvit is built to simplify life for CAs — not add another software learning curve.
Here’s what it does better than spreadsheets:
- Processes Excel, PDFs, and scanned invoices
- Extracts, formats, and prepares data for GSTR-1 automatically
- Reconciles GSTR-1 with 2A/2B
- Bulk upload support and client-wise dashboards
- No credit system, unlimited uploads
- Coming Soon: Direct GSTR-1 Filing from Suvit Dashboard
That last one’s a game changer.
Quick Filing Checklist Before You Hit "Submit"
Before you call it a day:
- All B2B invoices have correct GSTINs
- Export invoices include shipping bills
- HSN/SAC codes match turnover requirements
- Credit/debit notes are linked correctly
- Advance receipts are adjusted or disclosed
- All table totals match your accounting books
Print it. Stick it to your monitor. Live by it.
Final Thoughts: Filing ≠ Fighting
GSTR-1 filing doesn’t have to be a firefight every month.
For modern Chartered Accountants, it’s an opportunity to streamline client ops, build trust through accuracy, and scale their practice using automation.
Because when your workflows are smooth, you’re not just a compliance partner — you become a strategic growth enabler.
Ready to Simplify GSTR-1 Filing?
Try Suvit — the accounting automation platform built with CAs, for CAs.
Start your free trial today and be the first to experience direct GSTR-1 filing when it launches.
TL;DR
GSTR-1 is your monthly or quarterly GST sales return.
As a CA, your job is to ensure accurate and timely filing to maintain your clients’ input tax credits and avoid notices.
Key things to know:
- Due Dates: 11th (Monthly) or 13th (Quarterly via IFF)
- Includes: B2B, B2C, exports, advances, debit/credit notes, HSN summary
- Filing Methods: Manual entry, offline tool, or automation (like Suvit)
- Best Practices: Double-check data, match with books, file before the due date
- Pro Tip: Use tools to automate data collection, reconciliation, and uploads — and save hours every cycle
FAQs on GSTR-1 Filing for Chartered Accountants
Q1. Can I revise GSTR-1 once filed?
No, GSTR-1 cannot be revised after submission. However, corrections can be made in subsequent months through amendments.
Q2. What if I miss the GSTR-1 deadline?
You’ll incur a late fee of ₹50/day (₹25 CGST + ₹25 SGST). If there are no outward supplies, it drops to ₹20/day. Plus, the client’s buyers won’t get ITC on time — leading to complaints.
Q3.Do I need to file GSTR-1 if there are no sales?
Yes, filing a NIL GSTR-1 is mandatory even when there are no transactions.
Q4. What’s the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a detailed invoice-level sales return. GSTR-3B is a monthly summary return showing tax liability and ITC claims. Both are mandatory.
Q5. Can Suvit file GSTR-1 directly?
Not yet — but it's coming soon. Suvit currently helps you automate data extraction, validation, and GSTR-1 preparation, and will soon integrate direct GSTR-1 filing.
