GSTR-1 Filing Services | Savlana Init

GST Compliance · GSTR-1 Filing

GSTR-1 Filing — Every Invoice. Correctly Reported.

Accurate GSTR-1 filing — B2B invoices, B2C supplies, exports, credit/debit notes, HSN summary, and amendments — so your buyers can claim ITC without disputes and your portal data is audit-ready.

Form GSTR-1 is the statement of outward supplies — every GST-registered taxpayer's report of the invoices they have issued during the month or quarter. GSTR-1 is the foundation of the GST information ecosystem: the invoices you report in GSTR-1 auto-populate in your buyer's GSTR-2B, which they use to claim input tax credit. An error in your GSTR-1 — a wrong GSTIN, a wrong invoice amount, a wrong HSN code — directly blocks or inflates your buyer's ITC claim and can result in your buyer receiving a demand notice for ITC claimed that doesn't match the supplier's return.

GSTR-1 captures different categories of supply separately: B2B supplies (to registered persons) where every invoice is reported individually; B2C large (above ₹2.5 lakh inter-state) where individual invoice details are required; B2C small (all other B2C supplies) reported as a consolidated state-wise summary; exports under bond/LUT or with payment of IGST; supplies to SEZ units; advances received and adjusted; and amendments to previously reported invoices. The HSN summary in Table 12 of GSTR-1 must reflect the correct HSN/SAC code and mandatory digit count for every category of supply.

For taxpayers under the QRMP scheme, the Invoice Furnishing Facility (IFF) allows B2B invoice details to be uploaded in the first two months of the quarter (by the 13th of the following month), so buyers get their ITC credit monthly rather than waiting for the quarterly GSTR-1. We manage both IFF and GSTR-1 filing — ensuring your buyer's ITC is never blocked due to your filing delays or errors.

Our GSTR-1 Filing Services

B2B Invoice Reporting

Accurate reporting of all B2B invoices (Table 4) — with correct buyer GSTIN, invoice number, date, taxable value, GST rate, and place of supply.

B2C Supply Reporting

Correct classification and reporting of B2C large supplies (Table 5) and B2C small consolidated state-wise summary (Table 7).

Export Invoice Reporting

Reporting of export invoices under bond/LUT (Table 6A) and with payment of IGST (Table 6A) — with correct shipping bill details for goods exports.

Credit & Debit Note Reporting

Reporting of credit notes and debit notes issued during the month — both B2B (Table 9B) and B2C (Table 10) — with linkage to original invoices.

HSN Summary (Table 12)

Accurate compilation of the HSN/SAC summary — mandatory 4-digit or 8-digit HSN based on turnover — with correct quantity and UOM for goods.

Amendment Reporting (Table 9A/9B/10)

Reporting of amendments to previously reported B2B invoices, credit/debit notes, and B2C supplies in the correct amendment tables.

IFF Filing for QRMP

Monthly IFF filing for the first two months of each quarter for QRMP taxpayers — ensuring buyer ITC credit is received monthly without waiting for the quarterly GSTR-1.

GSTR-1 Reconciliation with Books

Reconciliation of GSTR-1 reported figures against the sales ledger in books of accounts — identifying omissions, duplicates, and rate mismatches before annual return.

Our Process

Sales Data Collection

We collect your sales invoices, debit/credit notes, and advance receipts for the period — by export from your accounting software or direct upload.

Classification & HSN Review

All invoices are classified as B2B, B2C large, B2C small, exports, or SEZ supplies. HSN/SAC codes are reviewed for digit compliance and accuracy.

GSTIN Validation

All B2B buyer GSTINs are validated on the GST portal to ensure they are active and correct — preventing ITC mismatch notices for your buyers.

IFF / GSTR-1 Preparation

The return is structured in the correct tables — B2B, B2C, exports, HSN summary, advances, and amendments — and reviewed before submission.

Filing & Confirmation

GSTR-1 (or IFF) is filed on the portal by the due date and the filing acknowledgement is shared. Any post-filing amendment requirements are noted for the next period.

Why It Matters

✓Buyer GSTINs validated before B2B invoice upload

✓Correct HSN digit compliance — 4-digit or 8-digit as required

✓Export invoices correctly reported — LUT or with IGST

✓Credit/debit notes correctly linked to original invoices

✓IFF filed monthly so buyers get ITC without waiting for quarter

✓Amendments to prior invoices reported in correct tables

✓GSTR-1 reconciled with sales ledger before annual return

✓No buyer ITC mismatch notices from your GSTR-1 errors

Frequently Asked Questions

For monthly filers (aggregate turnover above ₹5 crore in the preceding year): GSTR-1 is due by the 11th of the month following the tax period. For QRMP filers (turnover up to ₹5 crore): GSTR-1 is due by the 13th of the month following the quarter end. IFF for the first two months of the quarter is due by the 13th of the following month.

B2B supplies are those made to GST-registered recipients — each invoice is reported individually in Table 4 with the buyer's GSTIN. B2C supplies are made to unregistered persons — invoices above ₹2.5 lakh in inter-state supply are reported individually in Table 5; all other B2C supplies are consolidated state-wise in Table 7. The distinction is critical because B2B invoice details feed the buyer's GSTR-2B.

Yes. Amendments to B2B invoices are reported in Table 9A of a subsequent GSTR-1. Amendments to credit/debit notes are reported in Table 9B. B2C supply amendments are in Table 10. Amendments can be filed up to the GSTR-1 of October of the next financial year (or the date of filing of the annual return, whichever is earlier). Amendments affect your buyer's GSTR-2B in the period the amendment is filed.

Table 12 of GSTR-1 requires an HSN-wise summary of outward supplies — the total taxable value, GST amount, quantity, and unit of measurement for each HSN code. Taxpayers with turnover up to ₹5 crore must report 4-digit HSN codes. Taxpayers above ₹5 crore must report 8-digit HSN codes. For services, SAC codes are reported in the same table.

If a wrong buyer GSTIN is reported in GSTR-1, the invoice will appear in the wrong buyer's GSTR-2B — the actual buyer will not see their ITC and may claim it incorrectly or miss it. The amendment must be filed in the next GSTR-1 to correct the GSTIN. This can cause significant friction with business clients whose ITC is affected.

IFF is optional for QRMP taxpayers. However, if a QRMP taxpayer does not file IFF for the first two months of a quarter, their B2B invoices for those months will only appear in the buyer's GSTR-2B after the quarterly GSTR-1 is filed (i.e., a delay of up to 3 months). For businesses with large B2B clients, filing IFF is strongly recommended to avoid ITC delays for those clients.

Need accurate GSTR-1 filing for your business?

We validate GSTINs, classify every invoice correctly, file your GSTR-1 and IFF by the due date, and ensure your buyers' ITC is never blocked by your return errors.