GSTR-1: the return for your sales
GSTR-1 is the return where you report your outward supplies for the period: the invoices you raised, the notes you issued and a summary of what you sold. The portal uses it to show your buyers their purchases.
Last reviewed 2026-10-18. GST facts checked as of 2026-07-22.
What GSTR-1 contains
GSTR-1 groups your sales by the kind of buyer and the kind of supply. The portal asks for the invoices in separate sections, so the same data is sorted before you upload it.
- Sales to registered businesses (B2B), listed invoice by invoice.
- Sales to consumers (B2C), listed invoice by invoice for large ones and in a summary for the rest.
- Exports, including supplies to special economic zones.
- Credit notes and debit notes you issued.
- Nil rated, exempt and non GST supplies.
- A summary of sales by HSN or SAC code.
- A summary of the invoices you issued, by series.
Which section an invoice lands in depends on the buyer, the place of supply and the invoice value. The portal and the offline tool put each invoice in its section when you import the data, and flag a row it cannot place.
Why GSTR-1 matters to your buyers
The invoices you report here appear in your buyer’s records on the portal. A buyer claims input tax credit against what you reported, so a wrong or missing invoice in your GSTR-1 can hold up your customer’s credit.
How to prepare and file it
- Make sure every invoice, credit note and debit note for the period is entered, with the buyer’s GSTIN where there is one.
- Build the GSTR-1 file from your records, in the JSON format the government tool reads.
- Open the file in the Returns Offline Tool, which checks it and shows errors before you upload.
- Upload the file on the GST portal, review the summary the portal shows, and fix anything that looks wrong.
- Sign and file with your digital signature or an EVC. Filing cannot be done from outside the portal.
Check the return calendar on the portal for the date that applies to you. It depends on how you registered.
The “offline tool” you may have heard about
The government offers a free desktop Returns Offline Tool. It does not file anything by itself. You prepare your data in it, it produces a JSON file, and you upload that file on the GST portal, where you then sign and file. This is almost certainly the “offline gst tool” people mention, and it is not e-invoicing.
Figures from the official source
- Offline tool line item limit:about 19,000 line itemsas of 2026-07-22 · GSTN Returns Offline Tool manual
- Offline tool JSON size limit:5 MBas of 2026-07-22 · GSTN Returns Offline Tool manual
How Bahi Khata helps
Bahi Khata builds the GSTR-1 JSON file, with the section CSV files, from the invoices you already entered, ready for the Returns Offline Tool. You upload and file on the portal yourself.
Official sources
Related guides
Questions
What is GSTR-1?
It is the GST return that lists your outward supplies for the period: sales invoices, credit and debit notes, exports and summaries.
Can I file GSTR-1 from Bahi Khata?
No. Bahi Khata builds the GSTR-1 file. You upload it and sign on the GST portal.
Why do buyers care about my GSTR-1?
Your invoices show up in their records on the portal, and they claim input tax credit against them.
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