File GSTR-1 in iAccounting

What is GSTR-1?

GSTR-1 is the monthly (or quarterly under QRMP) return where you report every outward supply (sales) made during the period. It feeds into your customers' GSTR-2A/2B, so their Input Tax Credit depends on you filing correctly and on time.

iAccounting auto-prepares GSTR-1 from your invoices — you just review, fix any flags, and push to the GST portal. No more transcribing into Excel templates.

Before You File

For a smooth filing, ensure:

• All sales invoices for the period are entered and finalised (not in draft).
• Customer GSTINs are filled correctly on all B2B invoices.
• HSN/SAC codes are present on every line item (mandatory for turnover > ₹5 cr).
• You have a valid GST portal username + password.
• (Optional) DSC or EVC method ready for filing.

Step 1 — Generate Draft GSTR-1

1. Go to GST → Returns → GSTR-1.
2. Select the return period (month or quarter).
3. Click "Generate Draft".

iAccounting compiles all your outward supplies into the right GSTR-1 sections:

Step 2 — Review & Fix Flagged Items

iAccounting flags problems before you push to GSTN. Common flags:

Fix each flag, then click "Regenerate" to refresh the draft.

Step 3 — Reconcile with Books

Before pushing to GSTN, do a 3-way tally:

• Total sales as per Sales Register (your books)
• Total sales in P&L for the period
• Total taxable value in GSTR-1 draft

iAccounting shows this comparison in the "Reconciliation" tab. Differences usually come from:

• Inclusive vs exclusive of GST display
• Round-off entries
• Out-of-scope sales (e.g., capital asset sales)

Step 4 — Push to GST Portal

Two options:

Option A: Direct Push (Recommended)

1. Click "Push to GST Portal".
2. Enter your GST portal credentials (encrypted, not stored).
3. iAccounting uploads section-by-section.
4. You see real-time progress + any GSTN errors.
5. On success, the draft GSTR-1 is staged on the portal.

Option B: Download JSON

1. Click "Download GSTR-1 JSON".
2. Log in to gst.gov.in.
3. Returns → GSTR-1 → Prepare Online → "Import JSON".
4. Upload the file.

Step 5 — File on GST Portal

iAccounting only stages data on the portal. The final filing still happens via the GST portal because GSTN requires DSC or EVC OTP. From the portal:

1. Returns Dashboard → GSTR-1 → "Preview".
2. Verify everything looks right.
3. Click "File with DSC" (for companies, LLPs) or "File with EVC" (OTP to mobile).
4. You'll get an Acknowledgement Reference Number (ARN). Save it.

Amending a Filed GSTR-1

Made a mistake in a filed return? Use the next month's GSTR-1 to amend. In iAccounting:

1. Edit the original invoice (system warns: already filed).
2. Confirm to create an amendment entry.
3. The amendment auto-flows into the next return's Amendments section (B2BA, CDNRA etc.).

QRMP Scheme — Quarterly Return, Monthly Payment

If your aggregate turnover is up to ₹5 crore, you can file GSTR-1 quarterly. But you still need to upload IFF (Invoice Furnishing Facility) for B2B in months 1 and 2 of each quarter, so your customers can claim ITC on time.

In iAccounting:

1. Set the scheme in Setup → Tax & Compliance → QRMP.
2. Each month, the system auto-prompts for IFF in months 1 & 2 and full GSTR-1 in month 3.
3. Quarterly draft compiles all 3 months' B2B + full quarter B2C, HSN, etc.

GSTR-1 Due Dates

Late filing fees

• ₹50/day for normal taxpayers (₹25 CGST + ₹25 SGST).
• ₹20/day for nil return filers.
• Maximum ₹5,000 per Act.

Common GSTR-1 Mistakes

1. Wrong place of supply — biggest source of customer disputes.
2. Missing customer GSTIN — your B2B sale gets reported as B2C; customer loses ITC.
3. Wrong invoice number sequence — must be consecutive, no gaps.
4. Forgotten credit notes — must be reported as CDNR/CDNUR.
5. HSN summary missing or incorrect.
6. Filing without paying late fee for previous return — system rejects.
7. Not reconciling with books — leads to mismatches at GSTR-9.

What's Next?

• File GSTR-3B (Monthly Summary & Tax Payment)
• GSTR-2B Reconciliation to Maximise ITC
• Conceptual Guide: GSTR-1 Sections Explained