GSTR-1 is a report about the monthly return of outward supplies that shows all the sales transactions of a business.
Who should file for the GSTR-1 Report?
Any normal and registered taxpayer in India is required to file the GSTR-1 Report by every 11th of the following month without fail.
It’s mandatory to file a GSTR-1 Report even though there is zero business transaction during the given tax period. You can file the amount as NIL.
Who are not required to file for the GSTR-1 Report?
Listed below are the businesses that are not requited to file for GSTR-1 Report:
- Taxpayers who registered for the Composition Scheme
- Non-resident taxable person
- Input Service Distributor
- Tax-Deductible at Source (TDS)
- Tax Collector at Source (TCS)
- Taxpayer Covered under Online Information and Database Access or Retrieval (OIDAR)
Pre-requisites of filing Form GSTR-1
- The receiver taxpayer has to be a registered Normal Dealers and active GSTIN
- The supplier should have valid login credentials such as the User ID and password.
- The supplier should have a valid and non-expired/unrevoked digital signature certificate.
- A valid Aadhar card is required
How to generate the GSTR-1 Report?
Users can now retrieve the GSTR-1 Report using Books Plus.
![](https://www.deskera.com/care/content/images/2022/04/Screenshot-2022-04-25-at-11.18.57-AM.png)
- To view the details in the report, users have to click on the Report tab on the sidebar menu.
- Next, select the GSTR-1 Report under the Tax section.
- The GSTR-1 Report will be populated as per the image below.
![](https://www.deskera.com/care/content/images/2022/04/Screenshot-2022-04-25-at-11.34.33-AM.png)
4. Here are the sections you can view in this report:
- B2B Invoices
- B2C Invoices (Small)
- B2C Invoices (Large)
- Credit and Debit Notes (Registered-9B)
- Credit and Debit Notes (Unregistered-9B)
- Export Invoice (6A)
- Tax Liability (Advance Payment)
- Adjustment of Advances
- Nil Rated Invoices - 8A, 8B, 8C, 8D
- HSN Invoices
![](https://www.deskera.com/care/content/images/2022/04/Screenshot-2022-04-25-at-11.41.35-AM.png)
5. Click on the details button under the action columns to view individual transaction tag against each section.
6. You can always change the date range of the GSTR-1 Report and the amount for each field will be updated accordingly.
![](https://www.deskera.com/care/content/images/2022/04/Screenshot-2022-04-25-at-11.37.12-AM.png)
7. Click on the export button to download this report in excel or e-filing excel format.