- Sales to buyers with a GSTIN go in Table 4 (B2B), invoice by invoice.
- Inter-state sales over ₹1 lakh to unregistered buyers go in Table 5 (B2C Large).
- All other consumer sales go in Table 7 (B2C Others), summarised by state and rate.
- Returns go in Table 9B as credit notes, HSN totals in Table 12, and your invoice series in Table 13.
- Monthly filers file by the 11th of the next month; quarterly (QRMP) filers by the 13th after the quarter.
What GSTR-1 is
GSTR-1 is the return of your outward supplies: every invoice, credit note and debit note you issued in the period. Your B2B buyers' input tax credit depends on it, because what you report flows into their GSTR-2B.
Due dates
| Filing frequency | GSTR-1 due | GSTR-3B due |
|---|---|---|
| Monthly | 11th of the next month | 20th of the next month |
| Quarterly (QRMP, turnover up to ₹5 crore) | 13th of the month after the quarter | 22nd or 24th, depending on your state |
QRMP filers can use the optional Invoice Furnishing Facility (IFF) in the first two months of a quarter so B2B buyers get credit sooner. The government sometimes extends dates, so check the GST portal each period.
Where each Shopify order goes
| Order type | GSTR-1 table | How it's reported |
|---|---|---|
| Buyer gave a GSTIN | 4A, B2B | Each invoice, with the buyer's GSTIN |
| No GSTIN, inter-state, invoice value above ₹1 lakh | 5, B2C Large | Each invoice |
| All other consumer orders | 7, B2C Others | Totals by place of supply and tax rate |
| Returns and refunds after invoicing | 9B, credit notes | Each credit note (registered buyers and B2C Large) |
| Every invoice line | 12, HSN summary | Totals by HSN code, in separate B2B and B2C sections |
| Your invoice series | 13, documents issued | Number range, total issued and cancelled |
The B2C Large limit was lowered from ₹2.5 lakh to ₹1 lakh from 1 August 2024. Credit notes for B2C Others sales are netted off in Table 7 rather than listed one by one.
A monthly routine that works
- Finalize every invoice for the month, including orders still waiting to ship if your invoices are created on payment.
- Issue credit notes for returns and refunds. Never delete issued invoices; if you correct one after filing, your CA reports it as an amendment.
- Reconcile with Shopify. Compare your invoice totals with Shopify's sales report. Payouts aren't sales: they're net of gateway fees and refunds and arrive on different dates.
- Export your reports: B2B, B2C, HSN summary and the sales register.
- Send them to your CA a few days before the due date.
- File GSTR-1, then GSTR-3B, and pay the tax shown in GSTR-3B.
In GST Point, the Reports page exports B2B, B2C and HSN tables, GSTR-3B Table 3.1 and a full sales register as CSV, with GSTN JSON for the GSTR-1 tables. Reports are on the Standard and Premium plans.
Common mistakes
- Reporting by payout date instead of invoice date.
- Missing credit notes for returns, which overstates your sales and tax.
- Putting inter-state sales above ₹1 lakh in B2C Others instead of B2C Large.
- Wrong place of supply on consumer orders. See CGST, SGST or IGST.
- HSN totals in Table 12 that don't match your invoices.
Questions people ask
Do I file GSTR-1 if I had no sales?
Yes. You still file a nil GSTR-1 for the period. Nil returns can be filed on the GST portal or by SMS.
Do Shopify store sales attract TCS?
Generally no. TCS under Section 52 applies to sales through e-commerce operators such as marketplaces that collect payment on your behalf. Sales on your own Shopify store are made directly by you. Marketplace sales are different, so check those with your CA.
Can I file GSTR-1 myself?
Yes, on the GST portal. Many sellers prefer a CA, especially once they have B2B buyers, returns or sales in many states.
What if I find a mistake after filing?
GSTR-1 can't be revised once filed. You correct errors through amendment tables in a later return, within the time limits the law allows. Ask your CA.
This guide is general information, not tax or legal advice. GST rules and dates change; check the details for your business with your CA. Last reviewed 5 October 2026.