Also called GSTR 1, outward supplies return, IFF
GSTR-1 is the return of outward supplies. It lists your sales for the period: invoices to registered buyers one by one, sales to consumers in summary, exports, credit and debit notes, and an HSN-wise summary. What you report here shows up in your business buyers' GSTR-2B, which is how they claim input tax credit.
Monthly filers file it by the 11th of the following month. Quarterly filers under the QRMP scheme file by the 13th of the month after the quarter, and can upload B2B invoices in the first two months through the Invoice Furnishing Facility so their buyers are not kept waiting.
A wholesaler that sold ₹12 lakh to 40 retailers in March reports each invoice by the retailer's GSTIN by 11 April. A missing invoice means that retailer cannot claim the credit, and will call. Kownt X prepares GSTR-1 data from the bills you have already made.