GSTR-1 Filing Guide 2026: Kaunsi Sales Kaunsi Table Mein Jayegi?

- May 20, 2026

GSTR-1 Filing Guide 2026: Kaunsi Sales Kaunsi Table Mein Jayegi?

Introduction

Agar aap GSTR-1 file karte time har baar confuse ho jaate ho ki:

B2B kis table mein jayega?
B2C sales kahan report karni hai?
Export sales kis section mein jayengi?
Credit Note aur Amendment kahan fill karna hai?
Amazon/Flipkart sales kaunsi table mein jaati hai?

Toh yeh article aapke liye hai.

Sach bataun toh GST filing mein sabse zyada mistakes calculation mein nahi hoti. Sabse zyada problem hoti hai wrong table selection mein.

Aur ek galat table ka result ho sakta hai:

GSTR-2B mismatch
Client ka ITC issue
GST notice
Late night reconciliation
Client complaints

Is article mein hum GSTR-1 ko table-by-table simple Hindi mein samjhenge taaki aap easily identify kar pao ki kaunsi transaction kis table mein report hogi.

GSTR-1 Kya Hai?

GSTR-1 ek GST return hai jisme taxpayer apni outward supplies yani:

Sales invoices
B2B sales
B2C sales
Export sales
Credit/Debit notes

report karta hai.

Aap jo data GSTR-1 mein upload karte ho wahi buyer ke GSTR-2B mein reflect hota hai.

Isi liye correct reporting bahut important hai.

Table 4A – B2B Regular Supplies

Agar aapne kisi registered person ko sale ki hai aur uske paas GSTIN number hai, toh transaction Table 4A mein jayegi.

Example

Maan lo aapne ABC Pvt Ltd ko ₹50,000 ki consultancy service di aur invoice par unka GSTIN mention kiya.

Yeh transaction jayegi:

Table 4A – B2B Regular

Table 4B – Reverse Charge (RCM)

Yahan beginners sabse zyada confuse hote hain.

Agar tax recipient ko bharna hai under Reverse Charge Mechanism (RCM), toh woh supply Table 4B mein report hogi.

Common Examples

GTA Services
Notified RCM services

Table 5 – B2C Large

Yeh GSTR-1 ki sabse important tables mein se ek hai.

Koi bhi transaction Table 5 mein tabhi jayegi jab yeh 3 conditions satisfy hongi:

✔ Customer unregistered ho
✔ Supply interstate ho
✔ Invoice value ₹1 lakh se zyada ho

Example

Aap Delhi ke seller ho aur Rajasthan ke unregistered customer ko ₹1,20,000 ka furniture becha.

Yeh transaction jayegi:

Table 5 – B2C Large

Table 7 – B2C Small

Jo bhi B2C sales Table 5 mein nahi jaati, woh Table 7 mein report hoti hain.

Isme include hoti hain:

Local retail sales
Shop counter sales
Small interstate sales

Important Point

Yahan invoice-wise details nahi jaati.

Sirf:

State-wise summary
Tax-rate-wise summary

upload hoti hai.

Table 6A – Export Sales

Agar aap India ke bahar foreign customer ko goods ya services supply karte ho, toh woh export category mein aata hai.

Yeh Table 6A mein report hota hai.

Export Reporting Ke 2 Options

1. With Payment of Tax

Pehle GST pay karo aur baad mein refund claim karo.

2. Without Payment of Tax

LUT ke basis par bina GST pay kiye export karo.

Table 6B – SEZ Supplies

Agar aapne:

SEZ Unit
SEZ Developer

ko supply di hai, toh woh Table 6B mein jayegi.

Bahut log galti se ise normal B2B mein report kar dete hain.

Table 6C – Deemed Export

Kuch supplies ko government export treat karti hai even though goods India ke bahar nahi jaate.

Unhe deemed exports bola jata hai.

Yeh mostly special notified cases mein use hota hai.

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

Yahan un supplies ko report kiya jata hai jahan GST applicable nahi hota.

3 Categories

Nil Rated

GST rate 0% hai

Exempt Supplies

Government notification se exempt hai

Non-GST Supplies

GST ke scope ke bahar hai

Important Warning

Kabhi bhi taxable sales ko galti se Table 8 mein mat dalo.

Warna turnover mismatch notice aa sakta hai.

Table 9A – Amendment of B2B Invoices

Agar aapne previous month mein koi B2B invoice galat upload kar diya tha, toh correction Table 9A se hota hai.

Common Corrections

Wrong GSTIN
Incorrect tax amount
Wrong invoice value
Incorrect tax rate

Table 9B – Credit Note & Debit Note

Agar:

Sales return hui ho
Rate difference ho

toh Credit Note ya Debit Note issue hota hai aur yahan report hota hai.

Table 9C – Amendment of Credit/Debit Notes

Agar pehle upload kiya hua Credit Note ya Debit Note galat tha, toh uski correction Table 9C se hoti hai.

Table 10 – Amendment of B2C Sales

Old B2C sales summary mein koi mistake ho toh uski correction Table 10 mein ki jaati hai.

Table 11 – Advances Received

Agar client se advance payment receive ho gaya lekin invoice issue nahi hua, toh uski reporting Table 11 mein ho sakti hai.

Yeh mostly service businesses ke liye important hota hai.

Important Note

Goods ke case mein advance tax liability generally applicable nahi hoti.

Table 12 – HSN Summary

Yeh GSTR-1 ka bahut crucial section hai.

Yahan aapko report karna hota hai:

HSN Code
Quantity sold
Taxable value
Tax amount

Galat HSN reporting penalty aur notice ka reason ban sakti hai.

Table 13 – Documents Issued

Is section mein government track karti hai:

Invoice series
Cancelled invoices
Credit notes
Debit notes

Agar sequence mismatch hua toh notice aa sakta hai.

Table 14 – Supplies Through E-Commerce Operators

Agar aap:

Amazon
Flipkart
Meesho

ke through sales karte ho toh reporting Table 14 mein hoti hai.

Yeh TCS matching ke liye important hai.

Table 15 – Supplies Under Section 9(5)

Yeh section notified services ke liye hota hai jahan GST liability operator pay karta hai.

Examples:

Ola/Uber drivers
Swiggy/Zomato restaurant partners

Normal product sellers ko usually iski zarurat nahi hoti.

4-Step Shortcut Formula for GSTR-1

Jab bhi confusion ho ki transaction kis table mein jayegi, bas yeh 4 questions pucho:

Question 1

Kya customer ke paas GSTIN hai?

✔ Haan → Table 4

Question 2

Kya yeh export ya SEZ supply hai?

✔ Haan → Table 6

Question 3

Kya yeh Nil Rated, Exempt ya Non-GST supply hai?

✔ Haan → Table 8

Question 4

Kya customer unregistered hai aur invoice ₹1 lakh se zyada ka interstate sale hai?

✔ Haan → Table 5
✔ Nahi → Table 7

Common GSTR-1 Mistakes

❌ B2B ko B2C mein report karna
❌ Wrong export reporting
❌ Credit note miss kar dena
❌ Wrong HSN summary
❌ Incorrect GSTIN entry
❌ Wrong ecommerce reporting

Conclusion

GSTR-1 sirf data entry return nahi hai.

Aapki reporting directly buyer ke ITC aur GST compliance ko affect karti hai.

Isliye filing se pehle:
✔ Invoice verify karo
✔ GSTIN check karo
✔ Correct table identify karo
✔ HSN summary review karo
✔ Amendments properly check karo

Agar aap table ka logic samajh jaoge toh GSTR-1 filing bahut easy ho jayegi aur notices ka risk bhi kaafi kam ho jayega.