How to File GSTR-1 for Your Retail Shop — Step-by-Step Guide 2025

GSTR-1 is the return where you report all the sales invoices your business issued in a month (or quarter). For most retail shop owners, it's the most important GST return — and the most confusing one to file correctly for the first time.

This step-by-step guide explains exactly what GSTR-1 is, who needs to file it, what goes into each section, and how good billing software can reduce your monthly filing effort from hours to minutes.

What is GSTR-1 and Who Needs to File It?

GSTR-1 is the monthly (or quarterly) GST return for outward supplies — meaning all the sales invoices your shop issued. Every GST-registered business in India must file GSTR-1, including:

• Retail shops and supermarkets
• Wholesale traders
• Manufacturers and suppliers
• Service providers (doctors, lawyers, consultants)
• E-commerce sellers

Exception: Composition scheme dealers (those paying GST at a flat rate) file GSTR-4 instead of GSTR-1.

GSTR-1 Due Dates: Monthly vs Quarterly

What Goes Into GSTR-1: Table-by-Table Breakdown

GSTR-1 has multiple tables, but most retail shops only need to worry about a handful:

Table 4A — B2B Invoices (Taxable)

Report every invoice you issued to a GST-registered business (another trader, wholesaler, or company). You must include the buyer's GSTIN, invoice number, date, taxable value, and tax amount. The buyer will use these details to claim their Input Tax Credit (ITC), so accuracy here is critical.

Table 5 — B2C Large Invoices (Above ₹2.5 Lakh)

If you sold goods or services to an unregistered consumer (or a consumer without GSTIN) and the invoice value exceeded ₹2.5 lakh, report it individually in Table 5. Include state of supply, taxable value, and tax.

Table 7 — B2C Small Invoices Summary

All retail sales to unregistered customers below ₹2.5 lakh per invoice are reported as a consolidated state-wise summary in Table 7. This is where most of a retail shop's sales volume gets reported — not individually, but as a lump sum per state.

Table 9 — Credit Notes and Debit Notes

Any sales returns, amended invoices, or price corrections from previous periods are reported here. If a customer returned goods and you issued a credit note, it goes in Table 9.

Table 12 — HSN-Wise Summary

A product-category summary showing total quantity and value sold under each HSN code, along with the tax collected. For most retail shops, this requires knowing the HSN code for each product category you sell.

Step-by-Step: How to File GSTR-1 on the GST Portal

1. Log in to the GST Portal

   Go to gst.gov.in → Services → Returns → Returns Dashboard. Select the tax period (month or quarter) and choose GSTR-1.

2. Add B2B Invoice Details (Table 4A)

   Enter each B2B invoice manually, or upload a JSON/Excel file exported from your billing software. Include GSTIN of buyer, invoice number, date, place of supply, and tax breakup.

3. Add B2C Large Invoices if Applicable (Table 5)

   Enter any single consumer invoice above ₹2.5 lakh with state-wise breakup of tax.

4. Enter B2C Small Invoice Summary (Table 7)

   Add the total value of retail sales to unregistered customers, summarized by state. Most billing software generates this automatically.

5. Add Credit Notes if Any (Table 9)

   Report any sales returns or amended invoices from the period.

6. Fill HSN Summary (Table 12)

   Enter total quantity and taxable value sold under each HSN code. Billing software with HSN codes assigned per product generates this automatically.

7. Preview and Submit

   Review the GSTR-1 summary, check totals match your records, then click Submit. After submission, file using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code via OTP).

Common GSTR-1 Mistakes to Avoid

• Wrong buyer GSTIN — A single digit error in a buyer's GSTIN means they cannot claim ITC on that invoice. Always verify GSTIN before invoicing.
• Wrong HSN code — Using an incorrect HSN can result in wrong tax rate and mismatch with GSTR-3B.
• Missing invoices — If you forget to include an invoice in GSTR-1, your buyer cannot claim ITC and you may get a notice.
• Wrong place of supply — If the customer is in another state, IGST applies — not CGST+SGST. Getting this wrong creates tax liability.
• Filing after due date — Late GSTR-1 attracts ₹200/day penalty (₹100 CGST + ₹100 SGST) up to a maximum of ₹5,000.

How Billing Software Makes GSTR-1 Automatic

The right billing software eliminates most of the manual work in GSTR-1 filing:

• Every sale captured at the billing counter is automatically categorized (B2B vs B2C, state-wise, HSN-wise)
• At month end, go to Reports → GST → GSTR-1 Export
• Download the JSON file or Excel file
• Upload directly to the GST portal — no manual data entry needed

With Billux, the GSTR-1 data range report lets you select any date range, see a table-by-table preview of what will be reported, and export in GST portal-compatible format. What used to take a half-day of manual work takes under 10 minutes.

Try Billux — GSTR-1 Ready from Day One

Every invoice you create in Billux is automatically GST-compliant and GSTR-1 ready. HSN codes, tax rates, and party GSTINs are all captured at the time of billing — so when filing time comes, there's nothing to reconstruct.

Start your free 15-day trial at billux.in/register. File your first GSTR-1 from Billux data and see how much simpler tax compliance becomes.