{"id":10426,"date":"2026-06-26T18:31:56","date_gmt":"2026-06-26T18:31:56","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10426"},"modified":"2026-06-26T18:33:17","modified_gmt":"2026-06-26T18:33:17","slug":"guide-to-gstr-1-table-wise-details-reporting","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/","title":{"rendered":"Guide to GSTR-1 Table-Wise Details Reporting"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10427\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS.jpg\" alt=\"GSTR-1 TABLE WISE DETAILS\" width=\"1254\" height=\"1254\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS.jpg 1254w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/GSTR-1-TABLE-WISE-DETAILS-800x800.jpg 800w\" sizes=\"(max-width: 1254px) 100vw, 1254px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3ef641d25a4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3ef641d25a4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#Guide_to_GSTR-1_Table-Wise_Details_Reporting\" title=\"Guide to GSTR-1 Table-Wise Details Reporting\">Guide to GSTR-1 Table-Wise Details Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#Table-wise_Reporting_in_GSTR-1\" title=\"Table-wise Reporting in GSTR-1\">Table-wise Reporting in GSTR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#Quick_Decision_Flow_%E2%80%93_GSTR-1_Table-Wise_Details_Reporting\" title=\"Quick Decision Flow &#8211; GSTR-1 Table-Wise Details Reporting\">Quick Decision Flow &#8211; GSTR-1 Table-Wise Details Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#Any_Corrections_Required_then_GSTR-1_Table-Wise_Details_Reporting\" title=\"Any Corrections Required? then GSTR-1 Table-Wise Details Reporting\">Any Corrections Required? then GSTR-1 Table-Wise Details Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#Important_Practical_Points_related_to_GSTR-1\" title=\"Important Practical Points related to GSTR-1\">Important Practical Points related to GSTR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#_Common_Errors_to_Avoid_in_GSTR-1\" title=\"\u00a0Common Errors to Avoid in GSTR-1\u00a0\">\u00a0Common Errors to Avoid in GSTR-1\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/guide-to-gstr-1-table-wise-details-reporting\/#Compliance_Checklist_Before_Filing_GSTR-1\" title=\"Compliance Checklist Before Filing GSTR-1\">Compliance Checklist Before Filing GSTR-1<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Guide_to_GSTR-1_Table-Wise_Details_Reporting\"><\/span><span style=\"color: #000080;\"><strong>Guide to GSTR-1 Table-Wise Details Reporting<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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<\/p>\n<table style=\"height: 539px;\" width=\"826\">\n<tbody>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>Details<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Return Name<\/td>\n<td>GSTR-1<\/td>\n<\/tr>\n<tr>\n<td>Purpose<\/td>\n<td>Reporting Outward Supplies (Sales)<\/td>\n<\/tr>\n<tr>\n<td>Filed By<\/td>\n<td>Regular GST-registered taxpayers<\/td>\n<\/tr>\n<tr>\n<td>Frequency<\/td>\n<td>Monthly or Quarterly<\/td>\n<\/tr>\n<tr>\n<td>Monthly Due Date<\/td>\n<td>11th of the succeeding month<\/td>\n<\/tr>\n<tr>\n<td>Quarterly Due Date (QRMP)<\/td>\n<td>13th of the month following the quarter<\/td>\n<\/tr>\n<tr>\n<td>Filing Portal<\/td>\n<td>www.gst.gov.in<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>GSTR-1 is the primary GST return for reporting sales transactions. The information furnished in GSTR-1 serves as the basis for:<\/p>\n<ul>\n<li>Generation of recipient&#8217;s GSTR-2A<\/li>\n<li>In case of Generation of recipient&#8217;s GSTR-2B<\/li>\n<li>Availment of Input Tax Credit (ITC) by recipients<\/li>\n<li>Government matching and reconciliation of transactions<\/li>\n<li>Therefore, accurate filing of GSTR-1 is critical to avoid notices, mismatches, and ITC disputes<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Table-wise_Reporting_in_GSTR-1\"><\/span><span style=\"color: #000080;\"><strong>Table-wise Reporting in GSTR-1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Table<\/strong><\/td>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>What to Report<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>4A<\/strong><\/td>\n<td>B2B Supplies<\/td>\n<td>Taxable supplies made to registered persons (GSTIN holders).<\/td>\n<\/tr>\n<tr>\n<td><strong>4B<\/strong><\/td>\n<td>Reverse Charge Supplies<\/td>\n<td>Supplies on which recipient is liable to pay GST under RCM.<\/td>\n<\/tr>\n<tr>\n<td><strong>5<\/strong><\/td>\n<td>B2CL (Large Invoices)<\/td>\n<td>Interstate supplies to unregistered persons exceeding the prescribed invoice value limit.<\/td>\n<\/tr>\n<tr>\n<td><strong>6A<\/strong><\/td>\n<td>Exports<\/td>\n<td>Export of goods or services outside India.<\/td>\n<\/tr>\n<tr>\n<td><strong>6B<\/strong><\/td>\n<td>SEZ Supplies<\/td>\n<td>Supplies made to SEZ units or SEZ developers.<\/td>\n<\/tr>\n<tr>\n<td><strong>6C<\/strong><\/td>\n<td>Deemed Exports<\/td>\n<td>Transactions notified as deemed exports under GST law.<\/td>\n<\/tr>\n<tr>\n<td><strong>7<\/strong><\/td>\n<td>B2CS<\/td>\n<td>Supplies made to unregistered persons not covered under B2CL.<\/td>\n<\/tr>\n<tr>\n<td><strong>8<\/strong><\/td>\n<td>Nil Rated \/ Exempt \/ Non-GST Supplies<\/td>\n<td>Supplies attracting nil rate, exempt supplies, and non-GST supplies.<\/td>\n<\/tr>\n<tr>\n<td><strong>9A<\/strong><\/td>\n<td>Amendments to B2B Invoices<\/td>\n<td>Corrections in previously reported B2B invoices.<\/td>\n<\/tr>\n<tr>\n<td><strong>9B<\/strong><\/td>\n<td>Credit\/Debit Notes<\/td>\n<td>Credit notes and debit notes issued against original invoices.<\/td>\n<\/tr>\n<tr>\n<td><strong>9C<\/strong><\/td>\n<td>Amendment of Notes<\/td>\n<td>Changes in previously reported credit\/debit notes.<\/td>\n<\/tr>\n<tr>\n<td><strong>10<\/strong><\/td>\n<td>B2C Amendments<\/td>\n<td>Amendments to B2C supplies were reported earlier.<\/td>\n<\/tr>\n<tr>\n<td><strong>11<\/strong><\/td>\n<td>Advances<\/td>\n<td>Advances received and adjustments against supplies.<\/td>\n<\/tr>\n<tr>\n<td><strong>12<\/strong><\/td>\n<td>HSN Summary<\/td>\n<td>HSN-wise summary of outward supplies.<\/td>\n<\/tr>\n<tr>\n<td><strong>13<\/strong><\/td>\n<td>Documents Issued<\/td>\n<td>Invoice series, debit notes, credit notes, vouchers, etc.<\/td>\n<\/tr>\n<tr>\n<td><strong>14<\/strong><\/td>\n<td>E-Commerce Supplies<\/td>\n<td>Supplies made through E-Commerce Operators (ECO).<\/td>\n<\/tr>\n<tr>\n<td><strong>14A<\/strong><\/td>\n<td>Amendment of E-Commerce Supplies<\/td>\n<td>Corrections relating to supplies reported in Table 14.<\/td>\n<\/tr>\n<tr>\n<td><strong>15<\/strong><\/td>\n<td>Supplies u\/s 9(5)<\/td>\n<td>Supplies through ECO where tax is payable by the operator under Section 9(5).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quick_Decision_Flow_%E2%80%93_GSTR-1_Table-Wise_Details_Reporting\"><\/span><span style=\"color: #000080;\"><strong>Quick Decision Flow &#8211; GSTR-1 Table-Wise Details Reporting<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Is the customer registered under GST? : If YES\n<ul>\n<li>Is it an Export? : Report in Table 6A<\/li>\n<li>if it Supply to SEZ? : Report in Table 6B<\/li>\n<li>Other Regular B2B Supply : Report in Table 4A<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>If NO (Customer Unregistered)<\/strong><\/p>\n<ul>\n<li>Is Invoice Value Above B2CL Limit?: Report in Table 5 (B2CL)<\/li>\n<li>Invoice Value Below Limit: Report in Table 7 (B2CS)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Any_Corrections_Required_then_GSTR-1_Table-Wise_Details_Reporting\"><\/span><span style=\"color: #000080;\"><strong>Any Corrections Required? then GSTR-1 Table-Wise Details Reporting<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 343px;\" width=\"800\">\n<tbody>\n<tr>\n<td><strong>Nature of Correction<\/strong><\/td>\n<td><strong>Table<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Invoice Amendment<\/td>\n<td>Table 9A<\/td>\n<\/tr>\n<tr>\n<td>Credit\/Debit Note<\/td>\n<td>Table 9B<\/td>\n<\/tr>\n<tr>\n<td>Amendment of Notes<\/td>\n<td>Table 9C<\/td>\n<\/tr>\n<tr>\n<td>B2C Invoice Amendment<\/td>\n<td>Table 10<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Important_Practical_Points_related_to_GSTR-1\"><\/span><span style=\"color: #000080;\"><strong>Important Practical Points related to GSTR-1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Table-4A \u2013 B2B Supplies: Include taxable invoices to registered persons, supplies to composition dealers, and supplies attracting forward charge.<\/li>\n<li>Table-4B \u2013 Reverse Charge Supplies: Report invoices where supply is made but tax will be paid by the recipient under RCM.<\/li>\n<li>Table-5 \u2013 B2CL: Typically includes interstate B2C supplies exceeding the notified invoice threshold.<\/li>\n<li>Table-6A \u2013 Exports: Report exports with payment of IGST and exports under LUT\/bond without payment of IGST.<\/li>\n<li>Table-8 \u2013 Nil Rated\/Exempt: Examples Healthcare services and educational services. Fresh fruits and vegetables and Petroleum products (non-GST)<\/li>\n<li>Table-11 \u2013 Advances: Applicable where GST is required on advances received and subsequent adjustments.<\/li>\n<li>Table-12 \u2013 HSN Summary: Must report HSN-wise quantity, taxable value, and tax details.<\/li>\n<li>Table-13 \u2013 Documents Issued: Includes a summary of tax invoices, revised invoices, debit notes, credit notes, receipt vouchers, and refund vouchers.<\/li>\n<li>Tables-14 &amp; 15 \u2013 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.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"_Common_Errors_to_Avoid_in_GSTR-1\"><\/span><span style=\"color: #000080;\"><strong>\u00a0<\/strong><strong>Common Errors to Avoid in GSTR-1\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Compliance_Checklist_Before_Filing_GSTR-1\"><\/span><span style=\"color: #000080;\"><strong>Compliance Checklist Before Filing GSTR-1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Reconcile sales register with GSTR-1.<\/li>\n<li>Verify GSTIN of all B2B customers.<\/li>\n<li>Match exports with shipping bills.<\/li>\n<li>Verify SEZ supplies separately.<\/li>\n<li>Check all credit\/debit notes.<\/li>\n<li>Validate HSN summary.<\/li>\n<li>Verify document series.<\/li>\n<li>Reconcile with GSTR-3B before filing.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10426"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10426"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10426\/revisions"}],"predecessor-version":[{"id":10430,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10426\/revisions\/10430"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}