Guide to GSTR-1 Table-Wise Details Reporting

Guide to GSTR-1 Table-Wise Details Reporting

GSTR-1 is a GST return used for reporting all outward supplies (sales) made during a tax period. It contains invoice-wise details of taxable supplies, exports, debit notes, credit notes, amendments, and other outward supply transactions. Under this blog we provide a table-wise summary of transactions to be reported in GSTR-1, helping taxpayers identify the correct table for various outward supplies. Key Facts

Particulars	Details
Return Name	GSTR-1
Purpose	Reporting Outward Supplies (Sales)
Filed By	Regular GST-registered taxpayers
Frequency	Monthly or Quarterly
Monthly Due Date	11th of the succeeding month
Quarterly Due Date (QRMP)	13th of the month following the quarter
Filing Portal	www.gst.gov.in

GSTR-1 is the primary GST return for reporting sales transactions. The information furnished in GSTR-1 serves as the basis for:

• Generation of recipient’s GSTR-2A
• In case of Generation of recipient’s GSTR-2B
• Availment of Input Tax Credit (ITC) by recipients
• Government matching and reconciliation of transactions
• Therefore, accurate filing of GSTR-1 is critical to avoid notices, mismatches, and ITC disputes

Table-wise Reporting in GSTR-1

A proper table-wise classification in GSTR-1 helps ensure accurate reporting and smooth ITC flow to recipients and minimizes GST notices and reconciliation issues. following are Table-wise reports in GSTR-1:

Table	Particulars	What to Report
4A	B2B Supplies	Taxable supplies made to registered persons (GSTIN holders).
4B	Reverse Charge Supplies	Supplies on which recipient is liable to pay GST under RCM.
5	B2CL (Large Invoices)	Interstate supplies to unregistered persons exceeding the prescribed invoice value limit.
6A	Exports	Export of goods or services outside India.
6B	SEZ Supplies	Supplies made to SEZ units or SEZ developers.
6C	Deemed Exports	Transactions notified as deemed exports under GST law.
7	B2CS	Supplies made to unregistered persons not covered under B2CL.
8	Nil Rated / Exempt / Non-GST Supplies	Supplies attracting nil rate, exempt supplies, and non-GST supplies.
9A	Amendments to B2B Invoices	Corrections in previously reported B2B invoices.
9B	Credit/Debit Notes	Credit notes and debit notes issued against original invoices.
9C	Amendment of Notes	Changes in previously reported credit/debit notes.
10	B2C Amendments	Amendments to B2C supplies were reported earlier.
11	Advances	Advances received and adjustments against supplies.
12	HSN Summary	HSN-wise summary of outward supplies.
13	Documents Issued	Invoice series, debit notes, credit notes, vouchers, etc.
14	E-Commerce Supplies	Supplies made through E-Commerce Operators (ECO).
14A	Amendment of E-Commerce Supplies	Corrections relating to supplies reported in Table 14.
15	Supplies u/s 9(5)	Supplies through ECO where tax is payable by the operator under Section 9(5).

Quick Decision Flow – GSTR-1 Table-Wise Details Reporting

• Is the customer registered under GST? : If YES
  • Is it an Export? : Report in Table 6A
  • if it Supply to SEZ? : Report in Table 6B
  • Other Regular B2B Supply : Report in Table 4A

If NO (Customer Unregistered)

• Is Invoice Value Above B2CL Limit?: Report in Table 5 (B2CL)
• Invoice Value Below Limit: Report in Table 7 (B2CS)

Any Corrections Required? then GSTR-1 Table-Wise Details Reporting

Nature of Correction	Table
Invoice Amendment	Table 9A
Credit/Debit Note	Table 9B
Amendment of Notes	Table 9C
B2C Invoice Amendment	Table 10

Important Practical Points related to GSTR-1

• Table-4A – B2B Supplies: Include taxable invoices to registered persons, supplies to composition dealers, and supplies attracting forward charge.
• Table-4B – Reverse Charge Supplies: Report invoices where supply is made but tax will be paid by the recipient under RCM.
• Table-5 – B2CL: Typically includes interstate B2C supplies exceeding the notified invoice threshold.
• Table-6A – Exports: Report exports with payment of IGST and exports under LUT/bond without payment of IGST.
• Table-8 – Nil Rated/Exempt: Examples Healthcare services and educational services. Fresh fruits and vegetables and Petroleum products (non-GST)
• Table-11 – Advances: Applicable where GST is required on advances received and subsequent adjustments.
• Table-12 – HSN Summary: Must report HSN-wise quantity, taxable value, and tax details.
• Table-13 – Documents Issued: Includes a summary of tax invoices, revised invoices, debit notes, credit notes, receipt vouchers, and refund vouchers.
• Tables-14 & 15 – E-Commerce Transactions: Important for sellers operating through Amazon, Flipkart, Swiggy, Zomato, etc., and Section 9(5) transactions where GST liability rests with the ECO.

 Common Errors to Avoid in GSTR-1 

Reporting B2B sales in B2C tables, incorrect GSTIN of recipient, mismatch between GSTR-1 and GSTR-3B, omitting credit notes/debit notes, incorrect HSN reporting, and missing export invoices. And errors in e-commerce turnover reporting.

Compliance Checklist Before Filing GSTR-1

• Reconcile sales register with GSTR-1.
• Verify GSTIN of all B2B customers.
• Match exports with shipping bills.
• Verify SEZ supplies separately.
• Check all credit/debit notes.
• Validate HSN summary.
• Verify document series.
• Reconcile with GSTR-3B before filing.

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