GSTR-1 for Beginners | Easy Explanation of All Tables

Introduction: Getting Started with GSTR-1 Filing

In this introductory module, we begin by understanding the basic concept of GSTR-1 — what it is, who needs to file it, and why it plays a vital role in the GST return cycle.

You’ll get a complete overview of the course structure, including how each table in the GSTR-1 return form is covered step-by-step in the upcoming lessons. This will give you a clear roadmap of what to expect and how each section contributes to accurate compliance.

We’ll also take you directly into the GST portal, guiding you through the login process and showing the exact location where GSTR-1 can be accessed, prepared, and filed — both online and through offline utilities.

This introduction is designed to get you comfortable with the portal, familiar with the workflow, and ready to dive deeper into the filing process with full confidence.

Table 4 – B2B Outward Supplies (Registered Persons)

Description:
Table 4 of GSTR-1 is used to report all outward taxable supplies made to registered persons (i.e., B2B transactions). This includes both inter-State and intra-State supplies made to GST-registered recipients. Supplies to SEZ units/developers and deemed exports are also reported here in the relevant sub-tables.

? Subcategories:

• 4A: Regular B2B supplies (taxable)

• 4B: Supplies attracting reverse charge

• 6B: Supplies to SEZ with payment of tax

• 6C: Supplies to SEZ without payment of tax

This table requires details like GSTIN of the recipient, invoice number, date, taxable value, tax rate, and the amount of tax charged.

Table 5 – B2C (Large) Outward Supplies

Description:
Table 5 captures inter-State supplies made to unregistered persons (B2C transactions) where the invoice value exceeds ₹2.5 lakhs. These are considered B2C Large transactions and are reported separately to ensure greater transparency in high-value, non-GSTIN linked transactions.

Key Points:

• Only inter-State supplies are covered here.

• Invoice-wise reporting is required.

• Details include invoice number, date, place of supply, taxable value, and tax amount.

This table helps the government monitor high-value sales to unregistered buyers and ensures proper tax flow across states.

Table 6 – Exports and SEZ Supplies

Description:
Table 6 is used to report zero-rated supplies, which include:

• Exports of goods/services (6A)

• Supplies to SEZ units/developers (6B & 6C)

These supplies are eligible for refunds under GST, either with or without payment of tax.

? Breakdown:

• 6A: Exports (without or with payment of IGST)

• 6B: Supplies to SEZ with payment of tax (eligible for refund)

• 6C: Supplies to SEZ without payment of tax (under LUT/bond)

Details like invoice number, date, shipping bill number, port code, and tax details must be furnished accurately.

Table 7 – B2C (Others) Supplies

Description:
Table 7 includes all other outward supplies made to unregistered persons that are not covered under Table 5. It consists of:

• Intra-State B2C supplies of any value

• Inter-State B2C supplies where invoice value is ≤ ₹1 lakhs

This table allows rate-wise summary reporting, and you don’t need to give invoice-wise details here.

Key Inputs:

• Place of supply

• Taxable value

• Tax rate and amount

This ensures streamlined reporting of bulk B2C sales, especially for retailers and service providers.

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

Description:
Table 8 captures the summary of all non-taxable outward supplies, including:

• Nil-rated supplies (tax rate = 0%)

• Exempted supplies (not taxable under GST)

• Non-GST supplies (outside GST scope, e.g., petrol, alcohol)

? Subsections:

• 8A: Nil-rated supplies

• 8B: Exempted supplies

• 8C: Non-GST supplies

• 8D: Consolidated summary

This table helps in transparency and reporting completeness, even for supplies that don’t attract GST.

Table 9 – Credit / Debit Notes Issued

Description:
Table 9 is used to report all Credit Notes and Debit Notes issued during the tax period in relation to previously reported invoices.

These notes are issued for:

• Returns of goods

• Post-sale discounts

• Rectification of invoice errors

• Under/Overbilling adjustments

? Categorized as:

• 9B (Registered): Notes issued to registered persons (linked to B2B supplies)

• 9B (Unregistered): Notes issued to unregistered persons (linked to B2C supplies)

Important details include original invoice number, note number, date, taxable value, and tax amount. This table ensures proper adjustment of tax liability for both supplier and recipient.

Table 11 – Advances Received and Adjusted

Description:
Table 11 reports tax liability on advances received for supplies where the invoice has not yet been issued. It also covers adjustment of those advances when invoices are finally raised.

? Sections:

• 11A(1): Advance received for which invoice is not yet issued (liable to GST)

• 11A(2): Advance received for exempt/non-GST supplies (no GST applicable)

• 11B(1): Adjustment of advance against invoice (to reduce tax liability)

• 11B(2): Adjustment for exempt/non-GST supplies

This table helps track provisional tax liability and ensures alignment between advance tax paid and future invoice issuance.

Table 12 – HSN-wise Summary of Outward Supplies

Description:
Table 12 is used to report a summary of outward supplies based on HSN (Harmonized System of Nomenclature) codes.

It provides a consolidated view of:

• HSN Code

• Description of goods/services

• Total quantity

• Total taxable value

• Unit of measurement

• Rate of tax

This table is mandatory based on your aggregate turnover, and it helps ensure proper classification and transparency in the nature of goods/services supplied.

Table 13 – Documents Issued During the Tax Period

Description:
Table 13 is for reporting the number and type of documents issued during the tax period, such as:

• Invoices for outward supply

• Invoices for inward supply (reverse charge)

• Debit Notes / Credit Notes

• Receipt, delivery, refund vouchers

• Other documents

This table ensures document control and completeness of reporting, aiding compliance and audit readiness.

Table 14 – Supplies Made Through E-Commerce Operators

Description:
Table 14 captures outward supplies made through e-commerce platforms (like Amazon, Flipkart, etc.), where the e-commerce operator is required to collect TCS (Tax Collected at Source) under section 52.

It includes:

• GSTIN of the e-commerce operator

• Type of supply (B2B/B2C)

• Tax details

This is crucial for sellers operating on online marketplaces to report transactions linked to platform operators.

Table 15 – Supplies Under Section 9(5)

Description:
Table 15 relates to specific services notified under Section 9(5) of the CGST Act, where the e-commerce operator is liable to pay tax (not the actual supplier).

Examples include:

• Passenger transport (e.g., Ola, Uber)

• Accommodation services (e.g., OYO)

• Housekeeping services through apps

The supplier must report such supplies here for transparency, although the tax liability lies with the platform (operator).