Understanding GSTR-1
GSTR-1 Return Filing: Format, Due Date, Rules & Process (2026 Guide) GSTR-1 is the return where every registered business reports outward supplies—your sales, exports, debit/credit notes—to the GST portal. Whether you’re filing monthly or under the QRMP scheme, this data directly feeds your buyer’s GSTR-2B and determines their Input Tax Credit. Get it wrong, and…