GST is a transaction- wise, destination-based, uniform and systematic tax reporting system that provides much effective credit flow, remove chances of corruption and illegal transaction. To achieve this objective, the government has come up with an effective reporting system which forms- based that need to be filled monthly, quarterly or yearly by the dealers and manufacturers.

GSTR-1 is a monthly return of outward supplies to be provided by all registered taxpayers making outward supplies of goods and services. GSTR-1 includes all the sales transactions of a business with details of outward supplies of goods and services. With GSTR-1 suppliers will report their outward supplies during the reporting month.

GSTR-1 is applicable for all taxable registered persons under GST. However, e-commerce operators, dealers registered under the composition scheme, non-resident dealers, input service distributors, and tax detectors are not required to file GSTR-1 instead, are required to file other different GST returns. GSTR-1 is mandatory, it has to be filed even in cases where there is no business conducted during the reporting month.

GSTR-1 includes few fields that need to be filled, major once listed below:

  • GSTIN of the taxable person filing the return
  • Name of the taxable person
  • Total Turnover in Last Financial Year
  • The Period for which the return is being filed
  • Details of Taxable outward supplies made to registered persons
  • Details of Outward Supplies made to end customer
  • Amendments to outward supplies of previous periods
  • Exempted, Nil-Rated and Non-GST Supplies
  • Details of Export Sales made
  • Tax Liability arising out of advance receipts
  • Tax Paid during the reporting period

Apart from filling GSTR-1 directly on GSTIN portal, third party software’s can be used to file GSTR-1 which is simple to use. Most of this third party software’s except data from you process it and help to upload it on GSTN portal.  If you want to avoid multiple steps and trouble of using multiple software’s, try GSTeFile ( It is easy to use with super-fast GST return filling.