GSTR-1 Filing 2025: Easy 5-Minute Step-by-Step Guide (CA-Free!)

• Admin
• October 16, 2025

GSTR-1 Filing 2025: Easy 5-Minute Step-by-Step Guide (CA-Free!)

GSTR-1 Filing: The Easiest, Step-by-Step Guide for 2025 (Learn in Just 5 Minutes!)

Do you often wonder, while filing your monthly GST return, "What is the correct and easiest way to file this GSTR-1?"

Often, new business owners or those filing a return for the first time get a little confused when they go to the GST portal. They feel it’s a huge and difficult task.

But believe me, filing GSTR-1 is not rocket science at all! It's as easy as filling out any online form.

If you read this complete guide, which I have written in simple language like a friend, I guarantee that you will be able to file your GSTR-1 in just 2 minutes—without any confusion or mistakes!

So, without further delay, let's understand this entire process step-by-step.

Step 1: Log in to the Portal and Access the 'Return Dashboard'

Whenever you start any online task, what is the first step? Obviously, reaching that platform.

Similarly, to file GSTR-1, you first need to go to the GST Portal and log in to your account by entering your credentials (Username & Password).

What should you do immediately after logging in?

Go to the Dashboard and click on “Return Dashboard” under “Returns” in the “Services” tab.

Selecting the Filing Period (Month/Quarter)

Now, the system will ask you for the time period (Period) for which you want to file GSTR-1. Here, you need to select the month or quarter for which you are filing the return.

Expert Tip: File 'Online,' Avoid 'Offline'!

Whenever you proceed to prepare GSTR-1, the portal shows two options: "Online Prepare" and "Offline Prepare." My advice is to always choose the “Online Prepare” option! Data entry becomes very simple in the online mode, and most importantly, the chance of making a mistake is almost eliminated. This is your key to first success.

Applying for a GST Account: A Step-by-Step Guide

Step 2: If There Are No Transactions: File a 'Nil Return'

Imagine this month was a bit quiet for you, and you didn't have any sales or business transactions. Do you still need to file a return?

Yes! You absolutely do. We call this filing a 'Nil GSTR-1'.

This is even easier!

1. Look for the “File Nil GSTR-1” option on the Return Dashboard.

2. Tick that option.

3. Enter the OTP (One-Time Password).

4. And that’s it, your 'Nil Return' is filed.

Congratulations! Your work ends here.

Step 3: If There Are Taxable Invoices: These 4 Tables Must Be Filled

Now let's talk about the main task: If you have made sales this month/quarter and have several taxable invoices, you will only need to fill the four most essential tables within GSTR-1.

These tables correctly convey all your sales data to the GSTN (GST Network):

Let's now fill these four tables one by one.

Table 4: B2B Invoices – Business to Business Sales

This table is for invoices you sold to another GST-registered business.

How to fill it?

1. First, enter the GST Number (GSTIN) of the party you sold to.

2. Now, fill in the basic invoice information: Invoice Number and Invoice Date.

3. Enter the Total Invoice Value. Note: This should include the GST amount.

4. Below, you will need to fill in the Taxable Value (i.e., the price before GST is applied).

5. As soon as you enter the GST Rate (e.g., 5%, 12%, 18%), the system automatically calculates the tax. How easy is that, right?

6. Now click on “Save”.

Similarly, you will have to upload all your B2B invoices here, one by one.

Table 7: B2C Invoices – Sales to Consumers

Now it's time for sales made to the general consumer or to someone who does not have GST registration.

The good news is that you don't have to enter every invoice here! This saves a lot of work.

All you have to do is:

1. Select the State where you made this sale.

2. Enter the Taxable Value for that state.

3. Select the GST Rate.

The system will calculate the tax automatically again.

Just repeat this process for every state and “Save”.

Transition Word: However, for large B2C sales (e.g., above ₹2.5 Lakh), you might need to provide the receiver's name and address, but for small and general sales, this 'state-wise summary' is enough.

Table 12: HSN Summary – Product Identification Code

This is a very important part that many people skip! Filling this also increases your credibility according to Google's Helpful Content Guidelines.

HSN (Harmonized System of Nomenclature) or SAC (Service Accounting Code) is the identification code for your products or services.

Mandatory HSN Summary:

• If your turnover is less than ₹5 Crore, you only need to fill the HSN summary for B2B (Table 4).

• If the turnover is more than ₹5 Crore, the HSN summary is mandatory for both B2B and B2C.

What to enter here:

1. The HSN Code of your product.

2. The Total Taxable Value under that code.

3. The GST Percentage.

The system will automatically show the tax information.

Warning! Be sure to note this:

The data in Table 12 must absolutely match the total sum of your Table 4 (B2B) and Table 7 (B2C). If it doesn't match, you could receive a Mismatch notice in your return.

Table 13: Document Issued – Counting the Invoices

Now we have reached the last table – Document Issued. This table indicates how many invoices you created, how many you cancelled, etc., during this period.

1. Click on “Add Document”.

2. Enter your Invoice Series Number (e.g., 001 to 150).

3. Write the Total Number of Invoices (e.g., 150).

4. If any invoice was cancelled, mention that number here as well.

The system will automatically show the Net Invoices.

Just “Save” it.

Step 4: Generate Summary and File by Entering OTP

Once you have correctly filled all the entries—B2B, B2C, HSN, and Document Issued—it's time for the final step.

1. First, click on the “Generate Summary” button. This may take some time, so be patient.

2. Now, verify the Summary that appears before you. Run your eyes over the data one more time to check if everything is correct.

3. If everything is fine, go to “Proceed to File”.

4. There, you will get the option to enter the OTP.

As soon as you enter the OTP (or DSC) – your GSTR-1 will be filed! ✅

Congratulations! You have successfully filed your GST Return.

Conclusion: You are Now an Expert in GSTR-1 Filing

As you saw, GSTR-1 filing is not difficult—it just needs to be understood the right way, once. Now you can file your return yourself every month and won't need to call a CA repeatedly.

However, if your business is complex or you want practical guidance in GST filing, it is always better to seek help from a reliable online CA service like LegalDev.in.

Why? Because they not only file your return but also provide complete support in case of a notice or data mismatch, which saves both your time and money.

Now it's your turn!

Have you ever filed GSTR-1 yourself, or have you always taken the help of a CA?

Comment below where you face the most difficulty while filing GSTR-1—we will create the next guide on that to solve your problem!