How to File GSTR-1 in 2026: Step-by-Step Guide + Due Dates
A plain-English guide to filing GSTR-1 in 2026 — what it is, due dates, B2B/B2C and HSN sections, the QRMP scheme, and how to generate a GSTR-1 ready report from your invoices.
GSTR-1 is the monthly (or quarterly) return where you report all your outward supplies — basically every sales invoice you issued. Filing it accurately is what lets your buyers claim input tax credit. Here's how GSTR-1 works in 2026 and how to make filing painless.
What is GSTR-1?
GSTR-1 is a statement of outward supplies filed by every regular GST-registered taxpayer. It feeds your buyers' GSTR-2B, so errors here directly affect their credit. It's separate from GSTR-3B (the summary return where you pay tax).
GSTR-1 due dates
- Monthly filers: by the 11th of the following month.
- QRMP scheme (turnover up to ₹5 crore): file quarterly by the 13th of the month after the quarter, with an optional IFF for B2B invoices in the first two months.
The main sections of GSTR-1
- B2B: invoices to GST-registered buyers, listed invoice-by-invoice with their GSTIN.
- B2C Large: inter-state invoices to unregistered buyers above ₹2.5 lakh.
- B2C Small: all other B2C sales, summarised by rate and place of supply.
- HSN summary: sales grouped by HSN/SAC code and tax rate.
- Documents issued: the range of invoice numbers used.
How to file GSTR-1 — step by step
- Log in to the GST portal and open Returns → GSTR-1 for the period.
- Add or import invoices into the B2B, B2C and HSN sections — either manually, via the offline tool, or by uploading a JSON.
- Reconcile the totals against your books.
- Submit and file using DSC or EVC.
The easy way: generate GSTR-1 from your invoices
Re-keying every invoice into the portal is where mistakes creep in. If you raise your invoices in Envoiz, the built-in GST Reports feature turns them into a ready-to-upload GSTR-1 — B2B, B2C and HSN sections — that you can download as Excel or as a GST-portal-style JSON to upload directly. It also produces a GSTR-3B outward summary. That's the difference between an hour of typing and a two-minute export.
New to invoicing? Start with our guide on creating a GST invoice online and the correct GST invoice format.