What is the difference in GSTR-1 due dates for monthly vs. QRMP taxpayers?

For monthly filers, the GSTR-1 due date is the 11th of the following month. For taxpayers registered under the QRMP (Quarterly Return Monthly Payment) scheme, the quarterly GSTR-1 due date is the 13th of the month following the quarter.

Is HSN-wise summary reporting mandatory in GSTR-1?

Yes, reporting HSN-wise summary in Table 12 of GSTR-1 is mandatory for all taxpayers. Taxpayers with an AATO (Aggregate Annual Turnover) of up to ₹5 Crores must report at least 4-digit HSN codes. Those with turnover above ₹5 Crores must report 6-digit HSN codes.

How do I fix validation errors when uploading Tally's GSTR-1 JSON on the portal?

Upload errors are typically caused by invalid customer GSTINs, negative taxable values, or missing state codes. Review Tally's 'Uncertain Transactions' report to correct errors before re-exporting the JSON.

GSTR-1 Filing Guide 2026 (B2B, B2C Tables, Amendments & Tally Export)

GSTR-1 is the monthly or quarterly statement of outward supplies that every registered business must file. In GSTR-1, you report details of sales invoices, debit notes, credit notes, and tax liabilities to the government.

Filing GSTR-1 accurately is critical; the details you upload populate your buyers' GSTR-2B and determine their eligibility to claim Input Tax Credit (ITC). Errors in your GSTR-1 can strain client relationships and trigger compliance notices.

GSTR-1 Return Filing Timelines

Your GSTR-1 filing frequency is determined by your business turnover and scheme enrollment:

Monthly Filers: Mandatory for businesses with annual turnover exceeding ₹5 Crores (and optional for smaller businesses). The due date is the 11th of the following month.
QRMP Quarterly Filers: For businesses with turnover under ₹5 Crores who enroll in the QRMP scheme. The GSTR-1 due date is the 13th of the month following the quarter. Monthly invoice details can be uploaded using the Invoice Furnishing Facility (IFF) between the 1st and 13th of the first two months of the quarter to help buyers claim ITC without waiting for the quarterly return.

Complete GSTR-1 Table Structure Explained

GSTR-1 is divided into 13 tables. Understanding which table each transaction falls into is the foundation of error-free filing:

Table	Invoice Classification	Reporting Requirements
Table 4A / 4B	B2B Supplies (Taxable / Reverse Charge)	Invoice-level data with buyer GSTIN, invoice number, date, value, tax rate, place of supply.
Table 5	B2C Large (Inter-state >₹2.5L)	Invoice-level details for inter-state sales to unregistered buyers where invoice value exceeds ₹2.5 Lakhs.
Table 6A / 6B	Exports (With / Without Payment)	Export invoices with shipping bill / bill of export number. 6A = with IGST payment; 6B = under LUT/Bond.
Table 7	B2C Small Supplies	Consolidated rate-wise and state-wise summary for all B2C sales not in Table 5 (intra-state and small inter-state).
Table 9B	Credit / Debit Notes (B2B & B2C)	Invoice-level credit notes and debit notes issued during the period, linked to original invoice numbers.
Table 11	Tax Liability on Advances	Advances received for future supplies where GST is payable at time of receipt (adjusted on invoice issuance).
Table 12	HSN-wise Summary	Mandatory summary of quantity, taxable value, and GST rate grouped by HSN/SAC code (4-digit or 6-digit based on turnover).
Table 13	Document Summary	The starting and ending serial numbers of invoices, credit notes, debit notes, and advance receipts issued in the period.

B2B Invoice-Level Detail: What Must Be Reported

For all B2B sales (Table 4A/4B), GSTR-1 requires invoice-level granularity — you cannot consolidate B2B sales. Each invoice must carry: customer GSTIN (15-character, validated), invoice number (up to 16 alphanumeric characters), invoice date, total invoice value, taxable value, applicable GST rate, and the place of supply state code. Incorrect GSTINs are the most common cause of upload rejection on the GST portal.

QRMP Scheme vs. Monthly GSTR-1: Key Differences

Under the QRMP (Quarterly Return Monthly Payment) scheme, taxpayers with AATO below ₹5 Crores file GSTR-1 quarterly but pay GST monthly using Form PMT-06. The IFF (Invoice Furnishing Facility) lets you upload B2B invoices in the first two months of the quarter so buyers can claim ITC monthly — but IFF is optional and covers only B2B data; B2C, HSN, and document summaries go only in the quarterly GSTR-1. Monthly filers have no such split — everything is uploaded in a single monthly GSTR-1 by the 11th.

Exporting GSTR-1 JSON from TallyPrime

Rather than entering invoices manually on the portal, you can generate your returns directly in TallyPrime:

Go to Gateway of Tally > Display More Reports > GST Reports > GSTR-1.
Set the period to match your filing month or quarter.
Review the Uncertain Transactions (Corrections Needed) section at the top. You must resolve all mismatch errors before exporting.
Click Export (Alt+E) > select GST Returns.
Set format to JSON (Data Interchange) and select your export folder.
Log in to the GST portal, navigate to the Returns Dashboard, select the period, click Prepare Offline, and upload Tally's JSON file.

Amending Errors in a Filed GSTR-1

Once a GSTR-1 is filed, you cannot delete it. Corrections must be made through the amendment tables in the next period's GSTR-1:

Table 9A — Amended B2B Invoices: Use this to correct any previously filed B2B invoice (Table 4A/4B). You must reference the original invoice number and period, then provide the corrected details. The amended invoice flows into the buyer's GSTR-2B in the period of amendment.
Table 9C — Amended Credit/Debit Notes: Use this to amend credit notes or debit notes that were already filed in Table 9B. Reference the original note number and provide corrections.
Table 10 — Amended B2C Large Invoices: Corrections to Table 5 entries (B2C large inter-state invoices) are reported here.

In Tally Prime, create a correcting sales voucher or credit note with the Is Amendment flag enabled and link it to the original invoice. Tally will automatically route this to the correct amendment table during the next GSTR-1 export.

Late Fee for Delayed GSTR-1 Filing

Missing the GSTR-1 due date attracts a late fee. The current structure is:

Return Type	Late Fee (CGST + SGST)	Maximum Cap
Nil return (no outward supplies)	₹250 CGST + ₹250 SGST = ₹500/day	₹500 total (₹250 + ₹250)
Non-nil return (supplies reported)	₹25 CGST + ₹25 SGST = ₹50/day	₹5,000 total (₹2,500 + ₹2,500)

Late fees are payable before the delayed return can be submitted on the portal. Always file on time — even a nil return — to avoid these penalties.

Ensuring Zero-Error Billing with TrulyInvoice

Incorrectly formatted customer GSTINs are the primary cause of GSTR-1 JSON upload failures. To prevent these errors, verify customer details before exporting your data.

TrulyInvoice features a validation checks that verify invoice math and GSTIN formats before you export data. TrulyInvoice also reconciles bank transactions, helping you maintain accurate records. All of this is available on a flat subscription of plans starting at ₹399/month — so your GSTR-1 data is always clean, amendment-free, and compliant with every filing deadline.

Complete Guide to GSTR-1 Filing & Tally Export