GSTR-1 Filing: The Actually Simple Guide for 2026
GSTR-1 sounds intimidating. It's really not. It's just a monthly report of everything you sold. Here's the no-jargon version.
Who needs to file GSTR-1?
Every registered GST taxpayer. If you have a GSTIN, you file GSTR-1. The only exceptions:
- • Composition scheme dealers (they file CMP-08 instead)
- • Input Service Distributors
- • Non-resident taxable persons
When is it due?
| Turnover | Frequency | Due Date |
|---|---|---|
| Above ₹5 Cr | Monthly | 11th of next month |
| Below ₹5 Cr (QRMP) | Quarterly | 13th of month after quarter |
What goes into GSTR-1?
Your sales, categorized into buckets:
B2B (Business to Business)
Sales to other registered dealers. You need their GSTIN. This is what shows up in your buyer's GSTR-2B for ITC claims.
B2CS (Business to Consumer — Small)
Sales to unregistered persons where invoice value is ≤ ₹2.5 lakh. Reported state-wise in aggregate.
B2CL (Business to Consumer — Large)
Sales to unregistered persons where invoice value > ₹2.5 lakh. Reported invoice-by-invoice.
CDNR/CDNUR (Credit & Debit Notes)
Returns, discounts, or additional charges against earlier invoices.
HSN Summary
Total value broken down by HSN code. Mandatory for turnover above ₹5 Cr.
How Sally makes this easy
If you're creating invoices in Sally, your GSTR-1 is already done. Sally auto-classifies every invoice into the right bucket (B2B/B2CS/B2CL) based on the buyer's GSTIN and invoice amount.
Go to GST → GSTR-1
Select the month. Sally shows your pre-computed return with all sections filled.
Review and verify
Check the totals against your sales register. If everything matches (it should), you're good.
Download JSON or file directly
Download the GSTR-1 JSON file and upload it to the GST portal. Or (coming soon) file directly from Sally without visiting the portal.
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