This guide is in English for now. The tool itself works in your language.
GSTR-1 › GSTR-1 tables
GSTR-1 tables explained: where each bill goes
GSTR-1 is the return of your sales. It is not one long list: each bill goes into a table depending on who the buyer is, where the goods go and how big the bill is. Getting the table right matters, because your buyers' input tax credit comes from what you report.
The tables, one by one
| Table | Name on the portal | What goes in |
|---|---|---|
| 4A, 4B, 6B, 6C | B2B, SEZ, Deemed exports | Every bill to a buyer with a GSTIN, one by one, split by tax rate. Bills to SEZ units and deemed exports are marked with their own invoice type. |
| 5 | B2C (Large) | Bills to unregistered buyers in another state with a bill value above ₹1 lakh, one by one. |
| 6A | Exports | Export bills, with or without payment of IGST, with port code and shipping bill. |
| 7 | B2C (Others) | All other sales to unregistered buyers: every bill in your own state, and other-state bills up to ₹1 lakh. Not bill by bill: added up by state and rate. |
| 8 | Nil rated, exempted and non-GST | Totals of supplies with no GST, split four ways: inter-state or intra-state, to registered or unregistered buyers. |
| 9B | Credit / debit notes | Notes to registered buyers (CDNR), and notes to unregistered buyers against B2C Large or export bills (CDNUR). |
| 11A, 11B | Advances received and adjusted | Advances on which you paid GST before the invoice (mostly services), and their adjustment when the invoice is issued. |
| 12 | HSN-wise summary | Totals per HSN or SAC code and rate, in two parts: B2B and B2C. |
| 13 | Documents issued | For each number series: first number, last number, total and cancelled. |
B2C Large: the ₹1 lakh rule
A bill goes to B2C Large only when all three are true: the buyer has no GSTIN, the place of supply is in another state, and the bill value (with tax) is above the limit. The limit is ₹1 lakh for bills from the August 2024 return period onwards (Notification 12/2024-Central Tax of 10 July 2024); before that it was ₹2.5 lakh.
Example. A Ludhiana trader sells to an unregistered buyer in Delhi. A bill of ₹1,18,000 goes to table 5, bill by bill. A bill of ₹94,400 to the same buyer goes to table 7, added up with other Delhi sales at the same rate. A bill of ₹2,00,000 to an unregistered buyer in Punjab itself always goes to table 7, because it is intra-state.
B2C Small is a total, not a list
In table 7 you give one line per place of supply and rate, for example "03-Punjab, 18%, taxable value ₹4,52,300". The tax is worked out from the rate. A credit note against a small B2C bill is not reported in 9B: it simply lowers that month's table 7 figure for the same state and rate (it may even go negative).
Credit and debit notes
- To a registered buyer (CDNR): note number, date, type (C or D), note value, rate and taxable value, with the buyer's GSTIN.
- To an unregistered buyer: only when the original bill was B2C Large or an export (CDNUR, "UR type" B2CL, EXPWP or EXPWOP). Otherwise it adjusts table 7.
- The place of supply comes from the original invoice.
Documents issued (table 13)
Many people leave this table blank, but it is part of the return. For each series give the first and last number used in the period, the total, and how many were cancelled. Invoices, credit notes, debit notes, receipt vouchers, refund vouchers, payment vouchers (reverse charge), self invoices for purchases from unregistered persons, and delivery challans for job work or supply on approval each have their own line.
How the tool decides
The GSTR-1 maker on the home page follows exactly these rules. It checks the buyer GSTIN (a wrong check digit means the bill is treated as B2C), takes the place of supply from the bill (or the buyer's state), uses the e-invoice supply type you chose for SEZ, deemed export and export bills, and looks up the original invoice of every credit note.