GSTR-1 Filing Guide 2026: Complete Table-Wise Explanation for Beginners

- May 20, 2026

GSTR-1 Filing Guide 2026: Complete Table-Wise Explanation for Beginners

Introduction

For many taxpayers, accountants, and small business owners, the biggest confusion while filing GST returns is:

Which sales go into B2B?
Where should B2C sales be reported?
Which table is used for exports?
How do you report SEZ supplies?
Where should credit notes and amendments be entered?

Most GST filing mistakes happen not because of calculation errors, but because taxpayers select the wrong table while filing GSTR-1.

And one wrong table selection can lead to:

GSTR-2B mismatch
ITC issues for customers
Client complaints
Department notices
Time-consuming reconciliation work

In this complete guide, we will understand GSTR-1 table-by-table in simple English so that you can confidently identify where every transaction should be reported.

What is GSTR-1?

GSTR-1 is a GST return used to report:

Outward supplies
Sales invoices
Credit notes
Debit notes
Export transactions

The data uploaded in GSTR-1 directly reflects in the buyer’s GSTR-2B for Input Tax Credit (ITC).

That is why accurate reporting in GSTR-1 is extremely important.

Table 4A – B2B Regular Supplies

Table 4A is used for sales made to registered persons.

If your customer has a GSTIN and you issued a taxable invoice, the transaction generally goes into Table 4A.

Example

Suppose you provide consultancy services worth ₹50,000 to ABC Pvt Ltd and mention their GSTIN on the invoice.

This transaction will be reported in:

Table 4A – B2B Regular

Table 4B – Reverse Charge Supplies

Many beginners confuse this section.

If the tax liability is payable by the recipient under Reverse Charge Mechanism (RCM), the supply should be reported in Table 4B instead of normal B2B.

Common Examples

GTA services
Specified notified services under RCM

Table 5 – B2C Large

This is one of the most important and confusing tables in GSTR-1.

A transaction will go into Table 5 only if all three conditions are satisfied:

✔ Customer is unregistered
✔ Supply is interstate
✔ Invoice value exceeds ₹1 lakh

Example

You are located in Delhi and sell furniture worth ₹1,20,000 to an unregistered customer in Rajasthan.

This transaction will be reported in:

Table 5 – B2C Large

Table 7 – B2C Small

All B2C sales that do not qualify for Table 5 are reported here.

This includes:

Local retail sales
Shop counter sales
Small interstate sales

Important Point

Table 7 contains:

State-wise summary
Tax-rate-wise summary

Individual invoice details are not uploaded here.

Table 6A – Export Sales

If you supply goods or services outside India to foreign customers, the transaction is treated as export.

These sales are reported in Table 6A.

Two Types of Export Reporting

1. With Payment of Tax

You first pay GST and later claim refund.

2. Without Payment of Tax

Exports are made under LUT without paying GST.

Table 6B – SEZ Supplies

Supplies made to:

SEZ Units
SEZ Developers

are reported separately in Table 6B.

Many taxpayers mistakenly report these under normal B2B sales.

Table 6C – Deemed Exports

Certain supplies are treated as exports even though goods do not leave India.

These are called deemed exports.

This section is mostly applicable in specialized cases notified by the government.

Table 8 – Nil Rated, Exempt & Non-GST Supplies

This table is used for supplies where GST is not applicable.

Three Categories

Nil Rated

GST rate is 0%

Exempt Supplies

Specifically exempt through notifications

Non-GST Supplies

Outside the scope of GST

Important Warning

Never report taxable sales in Table 8.

Wrong reporting can lead to turnover mismatch notices.

Table 9A – Amendment of B2B Invoices

If you made mistakes in previously uploaded B2B invoices, corrections can be done through Table 9A.

Common Corrections

Wrong GSTIN
Incorrect tax amount
Wrong invoice value
Incorrect tax rate

Table 9B – Credit Notes & Debit Notes

If:

Sales returns occur
Rate differences arise

then Credit Notes or Debit Notes are issued and reported here.

Table 9C – Amendment of Credit/Debit Notes

If previously uploaded Credit Notes or Debit Notes contain mistakes, they are corrected through Table 9C.

Table 10 – Amendment of B2C Sales

Corrections related to earlier B2C sales summaries are reported through Table 10.

Table 11 – Advances Received

If advance payment is received before issuing an invoice, it may need reporting under Table 11.

This is especially important for service businesses.

Important Note

Advance tax liability generally does not apply to goods.

Table 12 – HSN Summary

This is one of the most crucial sections of GSTR-1.

You must report:

HSN Codes
Quantity sold
Taxable value
Tax amount

Incorrect HSN reporting may lead to notices and penalties.

Table 13 – Documents Issued

This section tracks:

Invoice series
Cancelled invoices
Credit notes
Debit notes

The department uses this data to monitor invoice continuity.

Table 14 – Supplies Through E-Commerce Operators

If you sell products through:

Amazon
Flipkart
Meesho

then those transactions are reported here.

This helps in proper TCS matching.

Table 15 – Supplies Under Section 9(5)

This table applies to notified services where GST liability is paid by the platform operator.

Examples:

Ola/Uber drivers
Swiggy/Zomato restaurant partners

Normal product sellers usually do not need this section.

4-Step Shortcut Formula for GSTR-1

Whenever you see an invoice and feel confused, ask these four questions:

Question 1

Does the customer have a GSTIN?

✔ Yes → Table 4

Question 2

Is it an export or SEZ supply?

✔ Yes → Table 6

Question 3

Is the supply exempt, nil rated or non-GST?

✔ Yes → Table 8

Question 4

Is the customer unregistered and interstate invoice value above ₹1 lakh?

✔ Yes → Table 5
✔ No → Table 7

Common Mistakes in GSTR-1 Filing

❌ Reporting B2B sales as B2C
❌ Wrong export reporting
❌ Missing credit notes
❌ Incorrect HSN summary
❌ Wrong GSTIN entries
❌ Incorrect e-commerce reporting

Conclusion

GSTR-1 is not just a data entry return.

Correct table selection is extremely important because even a small reporting mistake can create:

ITC mismatches
GST notices
Customer disputes
Reconciliation stress

Before filing GSTR-1:
✔ Verify invoice nature
✔ Check GSTIN properly
✔ Understand table logic
✔ Review amendments carefully
✔ Match HSN details

Once you understand the logic behind each table, GSTR-1 filing becomes much easier and more accurate.