Form GSTR-1 (Monthly / Quarterly Outward Supplies Return)
प्रपत्र GSTR-1 (बिक्री एवं बाहरी आपूर्ति विवरणी)
Statutory monthly or quarterly (QRMP) return detailing all B2B and B2C sales invoices, debit/credit notes, and export supplies generated by registered business.
Documents required (आवश्यक दस्तावेज)
- B2B Tax Invoices with Buyer GSTIN, HSN Code, Taxable Value & Tax Rate
- B2C Large & Small Invoice Summaries
- HSN-wise Summary of outward supplies
- Digital Signature Certificate (DSC) or EVC OTP
Key details
- Authority: GSTN / Central Board of Indirect Taxes & Customs
- Stamp paper / fee: None
- How to submit: GST Common Portal / Offline JSON Utility
- Processing time: Monthly by 11th / Quarterly by 13th
- Official portal: https://www.gst.gov.in