How to Download GSTR-1 in the Right Format for Filing (Free Guide 2026)
A complete guide to downloading GSTR-1 in the right format for Indian small businesses — filing deadlines, B2B vs B2C tables, mandatory columns, and one-click export with Ozydo.
GSTR-1 is the monthly or quarterly GST return that every registered business must file to report outward supplies (sales). Getting the format right matters — the GST portal accepts only specific Excel and JSON structures, and even a single missing column can cause a filing rejection. This guide explains what GSTR-1 is, the correct format it must be in, and how to export it from Ozydo with one click.
What Is GSTR-1?
GSTR-1 is a statement of all outward supplies (sales) made by a GST-registered business during a tax period. It includes B2B invoices, B2C invoices, export invoices, debit notes, credit notes, and advances received. Filing GSTR-1 accurately is critical because your buyers' Input Tax Credit (ITC) depends on what you report — if you miss an invoice in GSTR-1, your client cannot claim ITC for that purchase.
GSTR-1 Filing Deadlines
| Taxpayer Type | Filing Frequency | Due Date |
|---|---|---|
| Turnover above ₹5 crore | Monthly | 11th of the following month |
| Turnover up to ₹5 crore (QRMP scheme) | Quarterly | 13th of the month after the quarter |
| Turnover up to ₹5 crore (opted out of QRMP) | Monthly | 11th of the following month |
| New registration (first 2 years) | Monthly | 11th of the following month |
QRMP Scheme Tip
Under the QRMP (Quarterly Return Monthly Payment) scheme, you file GSTR-1 quarterly but pay tax monthly using the Invoice Furnishing Facility (IFF) for B2B invoices. Check with your CA whether QRMP is beneficial for your business.
B2B vs B2C in GSTR-1 — Key Differences
| Field | B2B (Business to Business) | B2C (Business to Consumer) |
|---|---|---|
| Buyer GSTIN | Mandatory | Not required |
| Invoice-level reporting | Every invoice separately | Consolidated if below ₹2.5 lakh |
| Table in GSTR-1 | Table 4A / 4B | Table 5 (large) / Table 7 (small B2C) |
| ITC impact | Buyer can claim ITC | End consumer — no ITC |
| Place of supply | Mandatory | Mandatory |
Mandatory Columns in GSTR-1 Export Format
- GSTIN of the supplier (your GSTIN)
- Invoice number and invoice date
- Buyer's GSTIN (for B2B transactions)
- Place of supply (state code)
- Total invoice value
- Taxable value (before GST)
- Integrated tax (IGST) amount — for inter-state
- Central tax (CGST) and State tax (SGST) — for intra-state
- HSN/SAC code for each line item
- Tax rate applicable (0%, 5%, 12%, 18%, 28%)
How to Export GSTR-1 from Ozydo — Step by Step
- 1Log in to your Ozydo account at ozydo.com.
- 2Go to the Reports section from the left menu.
- 3Select 'GSTR-1 Report' and choose the filing period (month or quarter).
- 4Ozydo automatically pulls all invoices for that period and organises them into B2B, B2C, and export tables.
- 5Click 'Download Excel' to get the GSTR-1 format Excel file — all columns match the GST portal template.
- 6Open the GST portal (gst.gov.in), go to GSTR-1 filing, and upload the downloaded Excel file.
- 7Verify the auto-populated data and submit.
Zero Data Entry on the GST Portal
Because Ozydo already captures buyer GSTIN, HSN codes, tax rates, and place of supply at invoice creation time, the GSTR-1 export requires no additional data entry — every field is pre-filled correctly.
Common GSTR-1 Filing Errors and How to Avoid Them
- Wrong place of supply — always verify whether the transaction is intra-state or inter-state before saving the invoice.
- Missing HSN/SAC codes — mandatory for businesses above ₹5 crore; strongly recommended for all to avoid notices.
- Reporting B2B as B2C — if the buyer has a GSTIN, the invoice must be in the B2B table so they can claim ITC.
- Duplicate invoice numbers — Ozydo auto-generates sequential invoice numbers to prevent this.
- Late filing — file by the 11th to avoid late fees of ₹50/day (₹20/day for nil returns).
Export Your GSTR-1 Free
Ozydo generates a GST portal-ready GSTR-1 report from your invoices in one click. No manual column mapping, no data re-entry.
Export Your GSTR-1 Free →Frequently Asked Questions
What is the correct format to upload GSTR-1 on the GST portal?
The GST portal accepts GSTR-1 in Excel (.xlsx) or JSON format. The Excel template has separate sheets for B2B, B2C (large), B2C (small), exports, debit/credit notes, and HSN summary. Ozydo's GSTR-1 export matches this template exactly.
Can I file GSTR-1 without uploading a file — just entering data manually?
Yes, you can enter invoices manually on the GST portal. However, for businesses with more than 10–15 invoices per month, uploading an Excel file is far faster and less error-prone. Ozydo's one-click export makes this effortless.
What happens if I miss a GSTR-1 filing deadline?
A late fee of ₹50 per day (₹25 CGST + ₹25 SGST) applies for non-nil returns, up to a maximum of ₹10,000. For nil returns, the late fee is ₹20 per day. Additionally, your buyers cannot see your invoices on the GST portal until you file, blocking their ITC claims.
Written by the Ozydo Team
Ozydo is India's simplest free GST invoice app for small businesses and freelancers. We write practical guides on invoicing, GST, and business finance to help you get paid faster.
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