What Details Should Be Mentioned in GSTR-1 Return? A Complete Table-Wise Guide

GSTR-1 is one of the most important GST returns a registered business has to file. It tells the government exactly what goods or services were supplied during a tax period, to whom, and at what tax rate. Every entry in this return has a direct impact on the buyer’s ability to claim input tax credit (ITC). So getting the details of GSTR-1 right is not just a compliance requirement, it is a business responsibility.

This guide breaks down every table of the GSTR-1 return in plain language, so taxpayers and their consultants know exactly what to report and where.

What Are the Details Required in GSTR-1 Return?

The GSTR-1 return currently contains 13 main tables plus two additional tables (Table 14 and Table 15) introduced for e-commerce transactions. Not all tables need to be filled by every taxpayer. Only the tables relevant to the nature of supplies made during the period apply.

Here is a detailed breakdown of each table.

Table 1, 2, and 3: Basic Business Information

These three tables carry the foundational details of the taxpayer.

Table 1 captures the GSTIN of the taxpayer. This is auto-populated from the GST portal after login and does not require manual entry.

Table 2 shows the legal name and trade name (if any) of the registered business. This is also auto-populated.

Table 3 requires the aggregate turnover for the previous financial year and the first quarter of the current financial year. This is mandatory only during the first filing and gets auto-filled from earlier GSTR-1 returns in subsequent periods.

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Table 4: B2B Supplies to Registered Persons

This is one of the most critical tables in the entire return. Table 4 captures invoice-level details of all taxable outward supplies made to GST-registered recipients, including UIN holders.

Details to be reported here include:

• Recipient’s GSTIN
• Invoice number and date
• Invoice value
• Place of supply (state code)
• Whether supply is intra-state or inter-state
• Applicable tax rate
• Taxable value
• IGST, CGST, and SGST/UTGST amounts

Table 4 has sub-sections:

• 4A: Regular B2B supplies (excluding reverse charge and e-commerce supplies)
• 4B: Supplies attracting reverse charge
• 4C: Supplies made through e-commerce operators on which the operator is not liable to collect TCS

For businesses using e-invoicing, invoice data from the Invoice Registration Portal (IRP) is auto-populated into Table 4. However, the taxpayer can edit the auto-populated data if required.

Table 5: B2CL — Large Invoices to Unregistered Buyers

Table 5 covers inter-state supplies made to unregistered persons where the invoice value exceeds a specified threshold.

Important update: From the August 2024 tax period onward, the B2CL threshold has been revised. Invoices with a value of more than Rs. 1 lakh for inter-state supplies to unregistered buyers are now required to be reported invoice-wise in Table 5. (Prior to August 2024, this threshold was Rs. 2.5 lakh.)

Details to enter here include:

• Invoice number and date
• Invoice value
• Place of supply
• Taxable value
• IGST amount
• Rate of tax

This table helps the government track large inter-state consumer transactions even when the buyer is not GST-registered.

Table 6: Zero-Rated Supplies and Deemed Exports

Table 6 is meant for reporting supplies that are either zero-rated or treated as deemed exports.

Zero-rated supplies under GST include:

• Exports of goods or services (with or without payment of IGST)
• Supplies to Special Economic Zone (SEZ) units or SEZ developers

Deemed exports are supplies where the goods do not physically leave India but are treated as exports for refund purposes under specific notifications.

Sub-tables include:

• 6A: Exports with payment of IGST
• 6B: Supplies to SEZ with payment of IGST
• 6C: Supplies to SEZ without payment of IGST
• 6D: Deemed exports

Table 7: B2CS — Small Invoices to Unregistered Buyers

Table 7 covers consolidated details of intra-state and inter-state B2C (unregistered) supplies not covered under Table 5.

This includes:

• Intra-state supplies to unregistered buyers of any invoice value
• Inter-state supplies to unregistered buyers where invoice value is up to Rs. 1 lakh (revised from Rs. 2.5 lakh from August 2024 onward)

Unlike Table 5, this table does not require invoice-level reporting. The details are consolidated at the rate-wise and state-wise level.

Table 8: Nil-Rated, Exempted, and Non-GST Supplies

Table 8 captures a consolidated summary of outward supplies on which no GST is charged. This includes:

• Nil-rated supplies: Goods and services taxable at 0% GST
• Exempted supplies: Supplies specifically exempted under GST law
• Non-GST supplies: Items that fall outside the scope of GST entirely (such as petroleum products not yet brought under GST, alcohol for human consumption, etc.)

This table has four sub-sections (8A, 8B, 8C, and 8D) to separately account for inter-state and intra-state nil and exempted supplies.

Table 9: Amendments to Earlier Returns (Registered Buyers)

Table 9 is used to amend details already filed in Tables 4, 5, and 6 of an earlier GSTR-1. It also covers:

• Credit notes issued to registered persons
• Debit notes issued to registered persons
• Refund vouchers issued to registered persons

A filed GSTR-1 cannot be directly edited. Any corrections to B2B or export invoices already filed in a previous period must be made through this amendment table in the current period’s GSTR-1.

Table 10: Credit/Debit Notes for Unregistered Buyers

This table is specifically for reporting debit notes and credit notes issued to unregistered persons in the current tax period, or amendments to B2C invoices from earlier periods.

If a seller issues a credit note to a customer who is not registered under GST, that note should be captured here rather than in Table 9.

Table 11: Advance Received and Adjusted

Table 11 covers two scenarios:

• 11A: Details of advances received in the current tax period against which an invoice has not yet been issued. GST is applicable on advances received for services.
• 11B: Details of advances received in an earlier period that have now been adjusted against invoices issued in the current period.

Note that advance tax on goods was exempted by the government for businesses below a specified threshold. Businesses should verify the current applicability based on their category.

Table 12: HSN-Wise Summary of Outward Supplies

Table 12 is the Harmonised System of Nomenclature (HSN) or Service Accounting Code (SAC) summary of all outward supplies made during the period. This table is mandatory.

From May 2025 onward, Table 12 is split into two separate tabs on the GST portal:

• B2B Supplies tab
• B2C Supplies tab

The HSN/SAC codes to be reported depend on turnover:

• Taxpayers with aggregate turnover up to Rs. 5 crore: Minimum 4-digit HSN/SAC code required
• Taxpayers with aggregate turnover above Rs. 5 crore: Minimum 6-digit HSN/SAC code required

For each HSN/SAC, the taxpayer must report the total quantity, unit of measurement, taxable value, and the applicable IGST, CGST, and SGST/UTGST amounts.

Table 13: Documents Issued During the Period

Table 13 captures a summary count of all documents issued during the tax period. This is a mandatory table from May 2025 onward where relevant data exists in the return.

Documents to be declared here include:

• Tax invoices issued (and cancelled)
• Revised invoices
• Debit notes
• Credit notes
• Delivery challans
• Receipt vouchers
• Refund vouchers
• Payment vouchers

The purpose of this table is to ensure that there is no discrepancy between the total documents issued and what has been reported in the other tables of the return.

Tables 14 and 15: E-Commerce Supplies (Effective January 2024)

Two new tables were introduced in GSTR-1 from January 2024 specifically for e-commerce related transactions.

Table 14: For suppliers reporting supplies made through an e-commerce operator (ECO).

• Table 14(a): Summary of supplies where the ECO collects Tax at Source (TCS) under Section 52 of the CGST Act. These values are not auto-populated into GSTR-3B.
• Table 14(b): Summary of supplies where the ECO is responsible for paying the entire tax under Section 9(5). The values from this sub-table are auto-populated into Table 3.1.1(ii) of GSTR-3B.

Table 15: For e-commerce operators themselves to report the supplies made through their platform, categorised by ECO-GSTIN.

These tables eliminate the need for manual cross-reporting and help in accurate auto-population of GSTR-3B for e-commerce stakeholders.

Closing Notes

GSTR-1 is more than a return. It is the primary record of a business’s outward supply activity for each tax period. Every table in the form serves a specific purpose, whether it is reporting sales to registered buyers, capturing zero-rated exports, summarising nil-rated supplies, or declaring HSN-level data.

Understanding what goes into each table helps file the return accurately, avoid mismatches, and protect both the supplier and the buyer from compliance issues.

Frequently Asked Questions

1. Who must file GSTR-1? 

Every regular GST-registered taxpayer must file GSTR-1. Composition dealers, ISDs, non-resident taxable persons, and TCS collectors under Section 52 are exempt.

2. How many tables are there in GSTR-1? 

GSTR-1 currently has 13 main tables and 2 additional tables (Tables 14 and 15) for e-commerce transactions, making it 15 tables in total.

3. Is GSTR-1 filing mandatory even if there are no sales? 

Yes. If a taxpayer is required to file GSTR-1 but has no outward supplies during the period, they must still file a NIL GSTR-1.

4. What is the due date for GSTR-1 filing? 

Monthly filers must submit by the 11th of the following month. QRMP scheme filers must file quarterly by the 13th of the month following the quarter.

5. What is Table 12 in GSTR-1?

Table 12 is the HSN-wise or SAC-wise summary of all outward supplies. It is mandatory and from May 2025 is split into B2B and B2C tabs on the GST portal.

6. Can GSTR-1 be amended after filing?

A filed GSTR-1 cannot be directly edited. Corrections are made through the amendment tables (Table 9 and Table 10) in the next period’s GSTR-1 return.

7. What is the late fee for GSTR-1?

The late fee is Rs. 50 per day (Rs. 25 CGST and Rs. 25 SGST) for returns with tax liability and Rs. 20 per day for NIL returns.

8. What are Tables 14 and 15 in GSTR-1?

Tables 14 and 15 were introduced in January 2024 for e-commerce related supply reporting. Table 14 is for suppliers reporting sales through e-commerce operators. Table 15 is for e-commerce operators themselves to declare platform-level supply summaries.

9. Does e-invoicing data auto-populate in GSTR-1?

Yes. For businesses covered by e-invoicing, invoice data generated at the Invoice Registration Portal (IRP) is auto-populated into GSTR-1. The taxpayer can review and edit this data before filing.

About the author

Mehul Jagwani

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Mehul is a seasoned content writer with a passion for simplifying complex accounting and GST topics. With a keen interest in entrepreneurship and business management, he specializes in creating informative and engaging content for themunim.com. His goal is to help businesses understand and implement accounting and GST software solutions effectively. When he's not crafting content, Mehul enjoys exploring new places and spending time with his Golden Retriever.