How to file GSTR-1 

GSTR-1 contains 13 tables which are required to be filled with the outward supply details depending on the nature of business and supplies during the period. Below mentioned are the table details:

• Table 1, 2 & 3: Details of GSTIN and aggregate turnover in the preceding year.
• Table 4: Taxable outward supplies made to registered persons (including UIN-holders) other than zero-rated supplies and deemed exports.
• Table 5: Taxable outward inter-State supplies to un-registered persons where the invoice value is more than INR 2.5 Lakh.
• Table 6: Details of zero rate supplies and deemed exports.
• Table 7: Details of taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies covered in table 5.
• Table 8: Details of nil rated, exempted and non-GST outward supplies.
• Table 9: Details of debit notes, credit notes, refund vouchers issued during the current period and any amendments to taxable outward supply details furnished in the GSTR-1 returns for earlier tax periods in table 4, 5 & 6.
• Table 10: Details of debit note and credit note issued to unregistered person.
• Table 11: Details of advances received/advance adjusted in the current tax period or amendments of information furnished in the earlier tax period.
• Table 12: HSN-wise summary of outward supplies.
• Table 13: Documents issued during the tax period.