GSTR-1 is the return where a registered taxpayer reports outward supplies, including sales invoices, credit and debit notes, advances and other prescribed details. A common filing problem is not the calculation itself, but choosing the wrong table for a transaction. That can create mismatches in the recipient’s GSTR-2B, lead to avoidable reconciliation work and invite questions about the figures reported.
The practical way to approach GSTR-1 is to understand what each table is designed to capture. Instead of memorising more than 15 tables, classify each transaction by asking a few questions: Is the customer registered? Is the supply an export or SEZ supply? Is it taxable? Is it an inter-State B2C invoice above the applicable threshold? The answers help identify the relevant table.
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Table 4: B2B sales and reverse-charge supplies
Table 4A: Regular B2B supplies
Report taxable supplies to registered recipients in Table 4A. The recipient’s GSTIN is central to this classification.
For example, if a business sells material or provides a consulting service to ABC Private Limited and includes ABC’s GSTIN on the invoice, the sale is generally reported as a B2B supply. Correct reporting helps the recipient see the invoice in its GST records and assess the related input tax credit.
Quick rule: A regular taxable supply to a registered recipient generally belongs in Table 4A.
Table 4B: Supplies attracting reverse charge
Table 4B is for supplies where the recipient, rather than the supplier, is liable to pay tax under the reverse charge mechanism, subject to the applicable provisions.
The video mentions Goods Transport Agency services and other specified notified supplies as examples. These transactions should not be treated as ordinary B2B supplies simply because the recipient has a GSTIN. Check whether reverse charge applies before deciding where to report the invoice.
Tables 5 and 7: B2C sales to unregistered customers
Sales to unregistered customers are classified as B2C supplies. GSTR-1 separates certain inter-State invoices into B2C Large reporting, while other B2C supplies are reported on a consolidated basis.
Table 5: B2C Large invoices
For current GSTR-1 periods, Table 5 generally covers taxable inter-State supplies to unregistered customers where the invoice value is more than ₹1 lakh. The GST Portal’s GSTR-1 instructions specify the inter-State condition and the threshold. The ₹1 lakh threshold applies from the August 2024 tax period; earlier periods used a ₹2.5 lakh threshold. taxinformation.cbic.gov.in
For example, if a Delhi seller makes an inter-State taxable sale worth ₹1,20,000 to an unregistered buyer in Rajasthan, the invoice meets the current B2C Large criteria.
The key points to check are:
- The customer is unregistered.
- The supply is inter-State.
- The invoice value is more than ₹1 lakh for current periods.
Table 7: B2C Others
Report other taxable B2C supplies in Table 7. This includes intra-State supplies to unregistered customers and qualifying inter-State supplies that do not exceed the B2C Large threshold.
Table 7 is reported as a consolidated, state-wise and tax-rate-wise summary rather than as a list of individual invoices. It is used for local counter sales, retail sales and other B2C transactions that do not belong in Table 5.
Table 6: Exports, SEZ supplies and deemed exports
Table 6 covers export and certain special-category supplies. Its sub-tables distinguish the type of transaction.
Table 6A: Export invoices
Report exports of goods or services to customers outside India in Table 6A. The return distinguishes between exports made:
- With payment of tax: Tax is paid on the export, with a refund claim made through the applicable process.
- Without payment of tax: The export is made under a Letter of Undertaking (LUT) or bond, without payment of IGST at the time of export, subject to the applicable conditions.
The relevant option and supporting documents should match the actual export transaction.
Table 6B: Supplies to SEZ units or developers
Supplies to a Special Economic Zone (SEZ) unit or developer are reported separately in Table 6B. Although these supplies have a special treatment under GST, they are not reported as ordinary domestic B2B sales in the same way as a regular transaction.
Table 6C: Deemed exports
Table 6C is for deemed export supplies. In these cases, goods do not physically leave India, but specified supplies are treated as deemed exports under the applicable rules and notifications. The video gives supplies to Export Oriented Units (EOUs) as an example.
Deemed exports are a specialised category. Use Table 6C only when the transaction meets the applicable conditions.
Table 8: Nil-rated, exempt and non-GST supplies
Table 8 captures supplies with no tax liability, including:
- Nil-rated supplies: Supplies taxable at a nil rate.
- Exempt supplies: Supplies exempted under the relevant provisions or notifications.
- Non-GST supplies: Supplies outside the scope of GST.
A taxable supply should not be placed in Table 8 simply because no tax was charged on an invoice. Misclassifying a taxable sale as nil-rated, exempt or non-GST can distort the reported turnover and create a mismatch.
Tables 9A, 9B, 9C and 10: Amendments and credit or debit notes
Previously uploaded details generally cannot be treated as if they were never reported. When a past record needs correction, use the relevant amendment table for the type of supply or document.
Table 9A: Amendments to earlier invoices
Table 9A is used to amend details of invoices from earlier tax periods. The GST Portal provides amendment sections for different invoice categories, including B2B, B2C Large and export invoices. For example, an earlier B2B invoice with an incorrect GSTIN, taxable value or tax rate may need to be amended here, subject to the portal’s available fields and rules. tutorial.gst.gov.in
Table 9B: Credit and debit notes
Report credit or debit notes in Table 9B. A credit note may arise from a sales return or a price adjustment; a debit note may be issued when the taxable value or tax needs to be increased.
The relevant category depends on the recipient and transaction. Check the portal’s current table labels and instructions when reporting notes, including those for registered and unregistered recipients or export invoices. tutorial.gst.gov.in
Table 9C: Amendments to earlier credit or debit notes
Use Table 9C to amend credit or debit note details reported in an earlier period.
Table 10: Amendments to B2C Others
Table 10 is used to amend earlier B2C Others details reported in Table 7. In short, the amendment route depends on what was originally reported: use the appropriate amendment table for B2B or other invoice categories, and Table 10 for B2C Others.
Table 11: Advances received and adjusted
Table 11 deals with advances received and their later adjustment against invoices. If a business receives an advance for a service but has not issued the invoice in that period, the advance may need to be reported here, depending on the applicable time-of-supply rules.
When an invoice is issued in a later period, the advance can be adjusted through the relevant part of Table 11. The video highlights this area as especially relevant for service businesses. It also notes that advances for goods are generally treated differently under the applicable rules, so the tax treatment should be checked before reporting.
Table 12: HSN summary
Table 12 captures the HSN-wise summary of outward supplies. It includes details such as the HSN code, quantity, taxable value and tax information required for the applicable reporting period.
The figures should be consistent with the underlying sales records and the invoices reported elsewhere in GSTR-1. Incorrect or incomplete HSN reporting can lead to errors in the return and may require correction.
Table 13: Documents issued
Table 13 reports document details, such as the invoice serial numbers used during the period, documents cancelled and credit or debit notes issued. It helps maintain a record of the document series and identify gaps in numbering.
Keep the document register aligned with the invoices and notes reported in the return. If a document was cancelled or a serial number was skipped, record it according to the applicable portal instructions.
Tables 14 and 15: E-commerce supplies
E-commerce transactions have separate reporting requirements. The relevant table depends on whether the e-commerce operator collects tax at source under Section 52 or is liable to pay tax under Section 9(5).
Table 14: Supplies made through an e-commerce operator
Suppliers report relevant supplies made through an e-commerce operator in Table 14. The table helps capture supplies made through the operator and supports reconciliation of the supplier’s figures with the operator’s TCS reporting under Section 52. The GST Portal states that Tables 14 and 15 were introduced to capture these different e-commerce supply categories. tutorial.gst.gov.in
The portal includes amendment reporting for applicable Table 14 details as well. Classify each transaction based on the actual arrangement and the portal’s current instructions.
Table 15: Supplies for which the operator pays tax under Section 9(5)
Table 15 applies to specified supplies through an e-commerce operator where the operator is liable to pay tax under Section 9(5). The video gives app-based passenger transport and restaurant service examples, such as certain services involving Ola, Uber, Swiggy or Zomato.
A regular product seller should not assume that every sale made through an online marketplace belongs in Table 15. The correct treatment depends on the nature of the supply and who is liable to pay the tax.
A four-question framework for choosing the table
When you are unsure where a transaction belongs, work through these questions:
- Is the recipient registered?
If yes, review the relevant B2B category in Table 4. Check separately for reverse charge, SEZ and deemed export treatment. - Is it an export or a supply to an SEZ?
If yes, review the applicable part of Table 6. - Is the supply nil-rated, exempt or non-GST?
If yes, report it in Table 8 under the correct category. - If the customer is unregistered, is the supply inter-State and is the invoice value more than ₹1 lakh?
For current periods, qualifying invoices go to Table 5. Other B2C supplies generally go to Table 7.
This is a practical starting point for classification. Amendments, credit or debit notes, advances, HSN details, document records and e-commerce supplies may require additional reporting in their own tables.
Why correct GSTR-1 classification matters
A wrong table selection can create problems beyond the return itself. A B2B invoice reported as B2C may not appear correctly in the recipient’s records. An incorrectly classified export can complicate reconciliation. E-commerce reporting may fail to align with the operator’s TCS data. Mistakes in amendments, HSN summaries or document numbers can also make month-end checks more difficult.
The purpose of learning the table logic is to reduce those errors before filing. First identify the nature of the transaction, recipient status and applicable tax treatment. Then report it in the appropriate table and reconcile the figures with the underlying records.
Frequently asked questions about GSTR-1 tables
Where should a regular B2B invoice be reported?
A regular taxable supply to a registered recipient is generally reported in Table 4A. Check whether the supply instead falls under reverse charge or a special category such as an SEZ supply.
What is the current threshold for B2C Large reporting in Table 5?
For current GSTR-1 periods, Table 5 generally covers taxable inter-State supplies to unregistered customers where the invoice value is more than ₹1 lakh. The GST Portal instructions apply this threshold from the August 2024 tax period onward. tutorial.gst.gov.in
What is the difference between Table 5 and Table 7?
Table 5 reports qualifying inter-State B2C invoices above the threshold on an invoice-wise basis. Table 7 reports other taxable B2C supplies as a consolidated summary.
Where should export invoices be reported?
Export invoices are reported in Table 6A. The return distinguishes between exports with payment of tax and exports without payment under LUT or bond.
Are all sales through an e-commerce marketplace reported in Table 15?
No. Table 14 and Table 15 cover different e-commerce reporting categories. Table 15 is for specified supplies where the operator is liable to pay tax under Section 9(5). Other relevant e-commerce sales may fall under Table 14, depending on the transaction.
Conclusion
GSTR-1 becomes easier when each sale is classified before data entry. Tables 4, 5, 6, 7 and 8 cover different supply categories; Tables 9 and 10 handle amendments and notes; Tables 11, 12 and 13 capture advances, HSN details and documents; and Tables 14 and 15 address e-commerce reporting.
Use the transaction details and current portal instructions to confirm the right treatment for each case. The full video walkthrough is available above for a practical explanation of the table-by-table logic.
