GSTR-1
The return in which a registered business reports its outward supplies — the sales invoices, credit notes and debit notes it issued for the period.
GSTR-1 is your sales statement to the GST system. It carries invoice-level detail for B2B supplies, summary figures for B2C, plus credit notes, debit notes, exports and an HSN-wise summary.
Why your customer cares more than you do
What you report in GSTR-1 is what appears in your customer's purchase statement. If an invoice is missing, has the wrong GSTIN, or shows a different taxable value, your customer's input tax credit does not match their books and they will ask you to amend it.
Filing frequency
Monthly for most businesses, quarterly under the scheme available to smaller taxpayers, with due dates notified by the department. Dates and thresholds are revised from time to time — confirm the current position with your tax advisor.
Get it right at the invoice, not at filing
Almost every GSTR-1 correction traces back to a document: a missing or mistyped GSTIN, a wrong place of supply, an HSN code that does not match the rate, or a credit note that was never raised against the original invoice. Filing time is too late to discover it.
How KillStock handles it
The GST summary, GST by-HSN and GST returns reports are prepared from the invoices, credit notes and debit notes you actually issued, and the returns view downloads as JSON for the GST portal. The working and the books come from one source, so there is nothing to reconcile between them.
A common mistake
Reporting a sales return as a negative invoice instead of a credit note. The tax effect may net out; the reporting does not.