GSTR-1 for small shops: what goes where

GSTR-1 lists your sales for the month or quarter. Here is what each part holds.

B2B invoices

Sales to buyers with a GSTIN, invoice by invoice.

B2C sales

Sales to people without a GSTIN, added up by rate and state.

Credit and debit notes

Returns and price changes after the bill (CDNR for registered buyers, CDNUR for others).

HSN summary

Your sales grouped by HSN code and rate.

Always check the file with your CA before filing. The app makes the Excel; you or your CA upload it.