GSTR-1: preparing the outward-supplies return

GSTR-1 is the monthly return of your outward supplies: it reports your sales invoice by invoice, table by table. In xMatix a GSTR1 record holds one return for one of your GSTINs and one monthly GST period. You never key invoices into it. Every posted sales invoice, credit note and debit note has already recorded its tax lines, and Process GSTR1 builds the return from them. Your work is to process, review, reconcile with GSTN, decide what to do about the differences, and file. What you report here becomes the outward-supplies part of GSTR-3B and, at year end, of GSTR-9.

Overview

A GSTR-1 record holds two versions of the same return in the same tables:

• the books side, built from your own posted documents by Process GSTR1;
• the portal side, the return as GSTN holds it, fetched with Pull from GSTIN.

Comparing the two shows which documents GSTN has and which it does not.

The record page has:

• a header with the Process GSTR1, Save to GSTN, File To GSTN and Pull from GSTIN buttons, and the GSTIN, GST Fiscal Period, Filing Date, Status and Last Processed values. The four buttons disappear once the Status is Filed;
• a GSTR1 Statement & Reconciliation tab with two inner tabs:
  • Overview: four reconciliation count cards (Matched Transactions, Mismatched Transactions, Missing in Books, Missing in GSTN), then the table-by-table summary;
  • Reconciliations: the document-by-document comparison;
• a Details tab showing GST Fiscal Period, Processed Invoice Value, Last Processed, GSTIN, Is Filed, Status, Created By and Owner.

Process GSTR1 sorts each document into the table GSTN uses:

When to use it

Use it every month for every regular GST registration, once the month's sales invoices, credit notes and debit notes are posted. File GSTR-1 before GSTR-3B: GSTR-3B takes its outward supplies from this return. The GST console shows the GSTR-1 card as due on the 11th of the following month. An Input Service Distributor registration has no GSTR-1; it files GSTR-6 instead.

How xMatix handles it

• Returns are created for you. GST return provisioning creates one GSTR-1 per active registration per month, as Draft, together with that month's GSTR-2B and GSTR-3B. It is named after the GSTIN and period (for example GSTR1-27ABCDE1234F1Z5-082026) and labelled with the period, for example "GSTR-1 Aug 2026". Provisioning never creates a second return for the same GSTIN and period. See The GST console.
• The books side comes from tax lines. When a sales invoice, credit note or debit note is posted, xMatix records one tax line per item line and tax head. Cancelling an invoice removes its tax lines. Process GSTR1 reads the output tax lines whose own GSTIN is the return's GSTIN and whose document date falls in the return's month.
• Processing is incremental. If no tax line for the period has changed since the last run, Process GSTR1 changes nothing. Otherwise it updates the documents that changed, adds new ones and removes ones that no longer exist. Documents that did not change keep their identity, so the decisions you recorded on them survive.
• Two independent sides. Process GSTR1 only changes the books side, and Pull from GSTIN only replaces the portal side.
• Filing freezes the return. Once the Status is Filed, Process GSTR1 is refused and the header buttons disappear. A filed return is corrected through an amendment in a later period. xMatix has no amendment workflow, so you make the amendment on the GST portal.
• xMatix can talk to GSTN for you. With a GSP integration configured, you can pull the return from GSTN, save your books side to GSTN, and file it. Without one, you file on the portal and record the filing in xMatix with File To GSTN.
• Processing can run on a schedule. The Process GSTR-1 data job runs Process GSTR1 unattended (see Configuration).

Prerequisites

• An active GST Registration for the GSTIN, and a monthly GST fiscal period for the month.
• The month's sales invoices, credit notes and debit notes posted. A draft has no tax lines and cannot appear in the return.
• Buyer GSTINs on your customer accounts, so that registered sales land in B2B.
• To pull, save or file through GSTN:
  • the GST Registration has a GSTN username;
  • your administrator has set up the GSP integration (see Configuration);
  • you can receive the OTP that GSTN sends for the registration.
• A security profile that grants the GSTR1 actions you need (see Permissions).

Procedure

Step 1 — Open the return

Open the GST console (Tax Center → GST Console), choose the GSTIN, financial year and month, and click the GSTR-1 card. The card opens the return for that GSTIN and period, or the GSTR1 list filtered to them if no return exists yet. The list shows Name, Label, GSTIN, GST Fiscal Period, Status and Created On. Check the GSTIN and period in the record header before you do anything else.

If no return exists for the month, run Provision GST Returns on the GST Registration or on the GST fiscal period (see The GST console). An administrator can also create one with New.

New asks for GSTIN, GST Fiscal Period, Status and Filing Date. Leave Status at Draft and Filing Date empty: the filing actions set both. If the GSTIN is not a valid 15-character GSTIN, the save is refused with "'…' is not a valid 15-character GSTIN."

Step 2 — Process the books side

Click Process GSTR1 in the record header. xMatix reads the period's output tax lines for the GSTIN and sorts each document into its table (see Overview).

When the run finishes:

• the Status changes from Draft to Computed;
• Last Processed shows the time of the latest source change it took in;
• Processed Invoice Value shows the total value (taxable value plus tax) of the B2B, B2C and export invoices. Credit and debit notes are not in this figure;
• the Overview tab shows the books-side figures.

Process again after any late posting or correction. Documents you did not change keep their decisions.

Step 3 — Review the summary

Open GSTR1 Statement & Reconciliation → Overview. The summary is laid out like the FORM GSTR-1 that GSTN prints:

• Every table of the form is listed, in the form's order and with the form's heading: 4A, 4B, 5, 6A, 6B, 6C, 7, 8, 9A, 9B, 9C, 10, 11A, 11B, 12, 13, 14, 14A, 15 and 15A. A table with nothing to report shows zeros rather than being left out.
• The columns are Document Type, No. of records, Value, Integrated Tax, Central Tax, State/UT Tax and Cess. Value is the invoice or note value for document tables, the taxable value for Table 7 (B2C Small), and the taxable value plus every tax head for Table 12 (HSN summary). Hover over a Value to see the taxable value behind it. Cells the form greys out, such as Central Tax on exports, are shaded.
• Each table has a Total line, with its breakdown underneath: EXPWP and EXPWOP under 6A; SEZWP and SEZWOP under 6B; Nil, Exempted and Non-GST under 8; B2B Total and B2C Total under 12.
• Table 9B shows debit notes minus credit notes. Registered notes (CDNR) are split by the table of the supply they adjust: B2B Regular, B2B Reverse charge, SEZ and Deemed exports. Unregistered notes (CDNUR) are split into B2CL, EXPWP and EXPWOP.
• Tables xMatix does not build (amendments in 9A, 9C, 10, 11A, 11B, 14A and 15A; advances in 11A and 11B; e-commerce supplies in 14 and 15) are always zero. Report them on the GST portal.
• The last line is Total Liability (Outward supplies other than Reverse charge): Tables 4A, 5, 6A, 6B, 6C and 7 plus the net of 9B, without reverse-charge invoices and notes.

Click a line to open the documents behind it. Ignored and carried-forward documents are left out of the figures, and documents carried in from the previous month are included.

Above the summary, a warning appears when a buyer GSTIN on a B2B invoice is not valid at GSTN, for example "GSTN does not recognise GSTIN … A B2B invoice to it will be rejected; correct the GSTIN on the invoice, or report it as B2C." or "GSTIN … is Cancelled at GSTN …". An information line asks you to verify any buyer GSTIN that has never been checked. These warnings read the last GSTIN check stored on the customer account or address; they do not call GSTN themselves.

Tie the net liability to your sales and tax reports for the same GSTIN and month.

Step 4 — Pull the return from GSTN

Click Pull from GSTIN. The dialog shows the GSTN authentication panel for the return's GSTIN and period.

1. If the GSTIN has no live session, click Send OTP, type the six-digit code GSTN sends, and click Confirm.
2. When the session is live, click Proceed.
3. xMatix answers "Fetching from GSTN. This runs in the background — reopen this action in a few seconds to import what comes back."

When the reply has arrived, click Pull from GSTIN again to import it. xMatix imports eight sections: B2B, B2CL, B2CS, CDNR, CDNUR, EXP, HSN summary and nil-rated supplies. Each section's portal rows are replaced with what GSTN returned; your books side is never touched. If one section cannot be imported, the others still are, and the failed section keeps its previous portal rows.

When a GST Registration completes GSTN authentication, xMatix also requests a pull for that GSTIN's return in the earliest open period that is not filed.

Step 5 — Reconcile the two sides

Click one of the four count cards or open the Reconciliations tab. Each sub-tab lists documents with Party Details, Invoice Number, Transaction Date, the tax heads and the Total Amount. The GSTN figures are on the top line and your books on the bottom line.

Documents are paired as follows:

• B2B invoices: buyer GSTIN and invoice number;
• B2C Large invoices: place of supply and invoice number;
• exports: invoice number and shipping bill number (the books side has no shipping bill number, see How exports are built);
• credit and debit notes: buyer GSTIN, note number and note type;
• B2C Small: supply type, place of supply and rate;
• HSN summary: HSN/SAC code and rate.

• nil-rated, exempt and non-GST (Table 8): supply type, compared on the three values added together (see How nil-rated, exempt and non-GST supplies are built).

Step 6 — Record a decision on each difference

Select rows on a Reconciliations sub-tab and use the buttons above the grid, or the Actions menu on a row. After a decision, the row shows the decision instead of its comparison status.

Record decisions here, on the GSTR-1 record. The Carry Forward and Ignore buttons on the B2B invoice list do nothing (see Common problems).

There is no button to undo a decision, including an Ignore on a Missing in Books row, so decide carefully. Aggregated rows (B2C Small, HSN summary, nil-rated) offer no buttons. A decision is recorded without a reason or approver, so keep that evidence in your own working papers if your controls require it.

Step 7 — Save the return to GSTN

When the books side is final, click Save to GSTN and confirm. xMatix sends your books side to GSTN through the GSP integration: B2B, B2C Large, B2C Small, credit and debit notes, exports, the HSN summary, nil-rated supplies and documents issued. Ignored and carried-forward documents are left out. A documents-issued row whose Nature Of Document is not one of GSTN's natures stops the save until you correct it.

xMatix answers "Sending this return to GSTN. The save is asynchronous — run Check Save Status once it has been submitted to see GSTN's verdict." GSTN first queues the save and only later says whether it accepted it. The integration records GSTN's verdict in the return's Save Status and Save Message fields:

• Accepted: "GSTN accepted the return. A portal pull will now return it."
• RejectedByGstn: "GSTN processed the return with errors." or "GSTN refused the return.", followed by the documents and error codes GSTN reported. Correct them, process again, and save again.
• "Still processing at GSTN. Check again shortly." leaves the status unchanged.

After an accepted save, pull the return again (Step 4) to confirm GSTN now holds what you sent.

Step 8 — File the return

There are two ways to file.

File on the GST portal, then record it in xMatix. After an authorised reviewer approves the final figures, file the return on the GST portal. Then click File To GSTN in the record header. The dialog shows the GSTN authentication panel; once the session is live, click Proceed. xMatix sets Is Filed, changes the Status to Filed and sets the Filing Date to the moment you recorded it. This records the filing only: it sends nothing to GSTN and stores no acknowledgement number, so keep GSTN's acknowledgement in your filing evidence.

File through xMatix. If your administrator has added Submit / File to GSTN to the record (see Configuration), filing takes two passes in the File to GSTN dialog:

1. Proceed to File asks GSTN to prepare the return. It can be run again safely.
2. When GSTN has prepared it, the dialog shows "Ready to file". File this return files it. Filing cannot be undone.

When GSTN accepts the filing, its acknowledgement number is stored in the return's ARN field and the return becomes Filed automatically, with Is Filed set and the Filing Date filled.

Once Filed, the return is frozen. Later changes to your sales do not change it; report them through an amendment in a later period.

Fields

These are the fields of a GSTR1 record. The pull and save fields at the end are not on the standard form; your administrator can add them.

Business rules

• Validation. A GSTIN that is not a well-formed 15-character GSTIN is refused on save. A blank GSTIN can be saved, but processing will not run on it.
• Books-side source. Only output tax lines from posted documents, for the return's GSTIN, with a document date in the return's month.
• Skip-if-unchanged. A run is skipped when the period's tax lines have the same latest change time and the same count as at the last run.
• Decisions survive processing. Re-processing updates documents in place, so Carry Forward, Ignore and the correction decisions stay on them.
• Matching tolerance. Books and portal agree when every amount is within ₹1.
• Carry Forward. Next month means the next monthly period (the next quarter for a quarterly period). It is refused when next month's return is already Filed, when the return has no period, or for an annual period.
• Filed is final. Processing, saving and filing are all refused on a Filed return, and the header buttons are hidden. The freeze follows the Status field, so always record a filing with File To GSTN rather than by switching Is Filed on.
• Saving and filing. Both need a GSTN session for the registration that is less than about 6 hours old. A second save within 5 minutes of the first is not sent. A second filing request is refused while one is in progress.
• Effect on GSTR-3B. GSTR-3B table 3.1 is built from the books side of the same GSTIN and month's GSTR-1, preferring a Filed one, and leaves out ignored and carried-forward documents.
• Effect on GSTR-9. The annual return reads only Filed GSTR-1s.
• Deletion. Deleting a GSTR-1 is not blocked. Do not delete a provisioned return: provisioning would create a new, empty one.

How B2B invoices are built

• Which documents qualify. A posted sales invoice goes to B2B (Table 4) when its GSTIN field holds a buyer GSTIN when it is posted. When an invoice is created from an order and its GSTIN is blank, xMatix fills it from the billing address and then from the customer account. Two kinds of document are never in B2B, even with a GSTIN: exports (their Tax Supply Type contains Export) and credit or debit notes, which go to the notes table.
• SEZ supplies. A document whose Tax Supply Type contains SEZ goes to B2B whether or not it has a GSTIN. On a sales invoice, xMatix sets Tax Supply Type to SEZ when the GST Registration Type of the billing address is Special Economic Zone (SEZ). When the billing address has no registration type, the customer account's type is used. A deemed-export customer (GST Registration Type Deemed Exports) is reported under exports, not in B2B.
• One group per buyer. Process GSTR1 gathers the invoices under one B2B Supply row for each buyer GSTIN. The group's Place Of Supply is taken from the first invoice in it. An SEZ document with no GSTIN goes into a group with a blank Buyer GSTIN.
• One row per invoice. Each invoice row records:
  • Invoice Number: the sales invoice's name;
  • Invoice Date: its document date;
  • Invoice Value: the taxable value plus every tax head, rounded to two decimals;
  • Place Of Supply: the two-digit state code of the invoice's place of supply;
  • Reverse Charge: the invoice's Reverse Charge (eInvoice) setting;
  • Invoice Type: Regular, or for an SEZ supply SezWP (it carries integrated tax) or SezWOP (it does not);
  • Tax Amount: the total of every tax head;
  • its tax per rate, on rate lines (see How the tax per rate is stored).
• Re-processing. Groups are matched on buyer GSTIN and invoices on the source invoice, so both keep their identity and their decisions from one run to the next. Every field except Taxable Rate is refreshed from the posted invoice. When a posted invoice's buyer GSTIN changes, its row moves to the group for the new GSTIN. A group with no invoices left is removed, unless it holds a copy carried in from the previous month.
• Names. A new group or invoice row gets a number from the B2B Supplies Name Setting (series B2B) or the B2B Invoices Name Setting (series B2BINV). The number goes into both Name and Label and is kept when the row is re-processed. The buyer GSTIN and the invoice number are in their own columns.
• Overview rows. On the Overview, table 4A counts the Regular invoices without reverse charge and table 4B counts every invoice with reverse charge. SEZ invoices appear in table 6B, as a SEZWP line and a SEZWOP line, and deemed exports in table 6C. An SEZ invoice with reverse charge is counted in both 4B and 6B. Click a line to open the invoices behind it.
• Pull and reconciliation. Pull from GSTIN replaces the portal-side groups and invoices with what GSTN returned, including the reverse-charge flag and the invoice type. GSTN's DE type is stored as DeemedExport. The reconciliation pairs a books invoice with a portal invoice on buyer GSTIN and invoice number, so a different invoice date does not prevent pairing. Because your books report deemed exports under exports, a deemed-export invoice that GSTN holds in B2B never pairs: it shows once as Missing in Books and once as Missing in GSTN.
• Decisions. All five decisions apply to B2B invoices. They are recorded on the invoice row, never on the group. Carry Forward places the copy in next month's group for the same buyer GSTIN, and creates that group if it does not exist.
• Saving. Save to GSTN sends each books-side group with its buyer GSTIN and the invoices that are neither ignored nor carried forward. Each invoice goes with its number, date, value, place of supply, reverse-charge flag (Y or N), invoice type (R, SEWP or SEWOP) and rate lines. A group with no such invoice is not sent.
• Other returns. GSTR-3B adds the books-side B2B invoices to table 3.1(a), including reverse-charge invoices, and adds SEZ invoices to table 3.1(b). Ignored and carried-forward invoices are left out. In GSTR-9, B2B invoices go to row 4B, reverse-charge invoices to row 5C, SezWP to row 4D and SezWOP to row 5B.
• Not a screen of its own. B2B groups and invoices are not in any app menu. Open them from the B2B rows of the Overview. The invoice page shows B2B Supply, Invoice Date, Invoice Number, Invoice Type, Invoice Value, Place Of Supply, Reverse Charge and Tax Amount, and has no buttons. The list adds Name and GSTIN; Taxable Value can be added from the column picker. A Taxable Rate field still exists but is hidden from the list: it holds one rate only, which is wrong for an invoice with several rates and shows half the rate on an intra-state invoice. Read the rates on the GST Line Items. Do not create or edit these rows by hand: a hand-made row is attached to no group, and a hand edit is sent with the next save but overwritten by the next processing run.

How B2C Large is built

• Which invoices qualify. Process GSTR1 looks at each document to an unregistered buyer that is not an export or SEZ supply. It adds up the taxable value and every tax head to get the invoice value. The document goes to B2C Large only when it is inter-state and that value is strictly above the limit for the return's month. Everything else goes to B2C Small.
• Inter-state test. xMatix compares the first two digits of the document's place of supply with the state code at the start of the return's GSTIN. If either code cannot be read, it treats the document as inter-state only when it carries integrated tax.
• Grouping. Each place of supply gets one B2C Large Supply group, and the invoices sit under it with their tax per rate. A document with no place of supply goes into a group with a blank place of supply. The books side and the portal side each have their own groups.
• One row per invoice. Each B2C Large Invoice row records:
  • Invoice Number: the sales invoice's name;
  • Invoice Date: its document date;
  • Invoice Value: the taxable value plus every tax head, rounded to two decimals;
  • Place of Supply: the place of supply of the group it sits under;
  • Taxable Rate: despite its label, the invoice's taxable value in rupees, not a rate;
  • Tax Amount: the total of every tax head;
  • its tax per rate, on rate lines (see How the tax per rate is stored).

  GSTIN stays blank, because a B2C Large buyer is unregistered and GSTN reports no buyer for these invoices.

  • Re-processing. Groups are matched on place of supply, so a group keeps its identity from one run to the next. Invoices are matched on the source document, and their number, date, value, place of supply, taxable value and tax amount are refreshed from the posted invoice. An invoice that no longer qualifies, for example because its value or place of supply changed, is removed from B2C Large and lands in the table it now belongs to.
  • Names. A new group gets a number from the B2C Large Supplies Name Setting (series B2CL), and a new invoice row one from the B2C Large Invoices Name Setting (series B2CLINV), for example B2CLINV-05092026-000001. The number goes into both Name and Label and is kept when the row is re-processed. The invoice number is in its own column.
  • Decisions. Ignore and Carry Forward are recorded on the individual invoice, not on the group. Carry Forward places the copy in next month's group for the same place of supply, and creates that group if it does not exist. The copy keeps the invoice's number, date, value, taxable value, tax amount and rate lines.
  • Pull and reconciliation. Pull from GSTIN replaces the portal-side groups and invoices with what GSTN returned. An Ignore you recorded on a portal invoice is kept when its place of supply and invoice number come back in the next pull. The reconciliation pairs a books invoice with a portal invoice on place of supply and invoice number, so a different invoice date does not prevent pairing. Party Details shows the customer of the sales invoice where xMatix can find it. Otherwise it shows Unregistered buyer and the place of supply, for example Unregistered buyer · POS 29.
  • Saving. Save to GSTN sends each books-side group with its place of supply and the invoices that are neither ignored nor carried forward. Each invoice goes with its number, date, value and rate lines. A group with no such invoice is not sent.
  • Overview row. Table 5 has one Total line: No. of records counts the invoices, Value adds up their Invoice Value, and the central and state tax columns do not apply. Ignored and carried-forward invoices are left out, and invoices carried in from the previous month are included.
  • Other returns. GSTR-3B adds the books-side B2C Large rate lines to table 3.1(a), leaving out ignored and carried-forward invoices. GSTR-9 adds them to row 4A.
  • Not a screen of its own. B2C Large groups and invoices are not in any app menu. Open them from the Total line of table 5 on the Overview. The invoice list shows Name, Invoice Date, Invoice Number and Invoice Value. The invoice page shows B2C Large Supply, Invoice Date, Invoice Number, GSTIN, Invoice Value, Taxable Rate, Tax Amount and Place of Supply, and has no buttons. Do not create or edit these rows by hand. A hand edit is sent with the next save, but the next processing run that is not skipped overwrites it. A hand-made row under a books-side group is removed by that run, unless its invoice number matches a document the run builds.

  How B2C Small is built

  • Which invoices qualify. Every sales invoice to an unregistered buyer that is not an export, not an SEZ supply and not a B2C Large invoice. This covers all intra-state sales and the inter-state sales at or below the B2C Large limit. Credit and debit notes are never added here; they go to the notes table.
  • Added up, not listed. xMatix keeps one row for each combination of supply type (Intra or Inter), place of supply and tax rate, with the taxable value and every tax head totalled on the row. There are no invoices or rate lines under it, so a row cannot be opened back to the invoices it came from.
  • Rate. Each tax line is grouped by its own rate, as recorded on the invoice from your tax configuration. An intra-state row therefore shows the rate on the central and state tax lines. When an item also carries cess at a different rate, the cess line forms a second row at the cess rate, and that row repeats the line's taxable value. Check the B2C Small rates against the rates you expect before you save.
  • Overview count. In table 7 on the Overview, No. of records counts these summary rows, not invoices, and Value is their taxable value.
  • Re-processing. Rows are matched on supply type, place of supply and rate, and their amounts are recalculated. A combination that no longer has any sales is removed.
  • No decisions. Ignore, Carry Forward, Books Correction, Portal Correction and Add In Books are all refused on a B2C Small row. To change a figure, correct the invoices behind it and process again.
  • Pull and reconciliation. Pull from GSTIN replaces the portal-side rows with what GSTN returned. The reconciliation pairs a books row with a portal row on supply type, place of supply and rate, Party Details names the row by its supply type, place and rate, for example B2C Small · Intra-state · POS 27 · 18%, and Invoice Number shows a dash.
  • Saving. Save to GSTN sends every books-side row with its supply type, place of supply, rate and amounts, typed as an ordinary sale (not through an e-commerce operator).
  • Other returns. GSTR-3B adds the books-side rows into table 3.1(a), and GSTR-9 adds them into row 4A.
  • Not a screen of its own. B2C Small rows are not in any app menu. Open them from the Total line of table 7 on the Overview.

  How exports are built

  • Which documents qualify. A posted document goes to exports (Table 6A) when its Tax Supply Type contains the word Export. On a sales invoice, xMatix sets Tax Supply Type to Export when the GST Registration Type of the billing address is Overseas or Deemed Exports. When the billing address has no registration type, the customer account's type is used. Credit and debit notes on exports go to the notes table, not to exports.
  • Payment treatment. Each export document goes under one of two groups. A document that carries integrated tax is an export with payment of tax and appears on the Overview as EXPWP. A document with no integrated tax is an export without payment and appears as EXPWOP. You do not choose the group; the tax on the invoice decides it.
  • Invoice details. Each export invoice carries the document number, the document date and an invoice value (the taxable value plus every tax head), with its tax per rate.
  • Shipping bill details are not filled in. xMatix leaves the port code, shipping bill number and shipping bill date blank on the books side. The shipping bill fields on the sales invoice are not read. Save to GSTN therefore sends export invoices without them.
  • Re-processing. Groups are matched on payment treatment and invoices on the source document, so both keep their identity and their decisions from one run to the next.
  • Decisions. Ignore and Carry Forward are recorded on the individual invoice, not on the group. Carry Forward places the copy in next month's group with the same payment treatment, and creates that group if it does not exist. A Missing in Books export row offers only Ignore, which marks GSTN's copy and does not change the books side. Add In Books needs a buyer GSTIN, which export rows do not have.
  • Saving. Save to GSTN sends each books-side group with its export type (WPAY or WOPAY) and the invoices that are neither ignored nor carried forward. A group with no such invoice is not sent.
  • Other returns. GSTR-3B reports the books-side export invoices in table 3.1(b), zero-rated supplies, and leaves out ignored and carried-forward ones. GSTR-9 reports exports with payment in row 4C and exports without payment in row 5A.
  • Not a screen of its own. Export groups and invoices are not in any app menu. Open them from the EXPWP or EXPWOP line under table 6A on the Overview. The export invoice page shows Export Supply, Invoice Date, Invoice Number, Invoice Value, Shipping Bill Number, Shipping Bill Date and Port, and has no buttons. The invoice's taxable value and tax are stored, but they are not shown on the page or in the list. Read them on the Reconciliations tab, which shows the taxable value and each tax head for both sides. Because the page has no buttons and its fields cannot be edited, you cannot add the shipping bill details there either. Add them on the GST portal before you file.

  How nil-rated, exempt and non-GST supplies are built

  • Which lines qualify. When a sales document is posted, a line that has a taxable value but no tax is recorded as one tax line with no tax amount. Process GSTR1 adds these lines to Table 8. Lines on exports and SEZ supplies are left out, because those supplies are reported in the export and B2B tables. A credit note's no-tax lines reduce the total.
  • Four rows. Table 8 has at most one books-side row for each supply type: INTRB2B (inter-state, registered buyers), INTRB2C (inter-state, unregistered), INTRAB2B (intra-state, registered) and INTRAB2C (intra-state, unregistered). A document is inter-state when the state code of its place of supply differs from the state code of your GSTIN. If either code cannot be read, the document is treated as intra-state. A document counts as registered when it carries a buyer GSTIN. A supply type whose total comes to zero gets no row.
  • Everything lands in Exempt Supplies. Your books record one kind of no-tax line. Nothing on the item, the tax group or the HSN code says whether a supply is nil-rated, exempt or outside GST. Process GSTR1 therefore puts the whole figure in Exempt Supplies and leaves Nil Supplies and Non-GST Supplies blank. The standard screens give you no way to re-split the figure. If your sales include nil-rated or non-GST supplies, enter the split on the GST portal before you file.
  • The line also stays in its document table. A no-tax line remains part of its invoice. A sale to a registered buyer shows it as a 0% rate line on the B2B invoice. A sale to an unregistered buyer adds it to B2C Small (at 0%) or to the B2C Large invoice. The same value therefore appears in both places on the return.
  • Decisions on documents. Table 8 follows the decisions you record on documents. A document you ignore or carry forward takes its no-tax lines out of this month's Table 8. A document carried in from the previous month adds its no-tax lines to this month's Table 8. The Table 8 rows themselves cannot take a decision.
  • Re-processing. Rows are matched on supply type, and their value is recalculated. A supply type that no longer has any no-tax sales loses its row, so Process GSTR1 removes any Table 8 row it did not build.
  • Pull. Pull from GSTIN replaces the portal-side Table 8 rows with what GSTN returned, with the nil-rated, exempt and non-GST values split as GSTN holds them. The Reconciliations tab then pairs the books and portal rows on supply type and compares the nil-rated, exempt and non-GST values added together, so a different split between the three columns does not make a Mismatch. Check the split yourself on the two rows.
  • Saving. Save to GSTN sends every books-side row with its supply type and its nil-rated, exempt and non-GST values.
  • Other returns. GSTR-3B adds the books-side nil-rated and exempt values to table 3.1(c). Non-GST supplies are not carried into GSTR-3B. GSTR-9 adds the three values to rows 5E (nil-rated), 5D (exempt) and 5F (non-GST). Because a no-tax line also stays in its document table, its value is counted in GSTR-3B table 3.1(a) as well as in 3.1(c). Check both boxes before you save GSTR-3B.
  • Not a screen of its own. Table 8 rows are not in any app menu. Open them from table 8 on the Overview, which shows the Nil, Exempted and Non-GST amounts separately and, like the form, no record count. The row page shows Name, Supply Type, Nil Supplies, Exempt Supplies, Non-GST Supplies, Source, Carried Forward and Ignored, and has no buttons.

  How credit and debit notes are built

  • Which notes qualify. When a credit note is posted, xMatix records its output tax lines, unless its Transaction Type is BillReturn: a bill return is a purchase return and is reported in GSTR-2B instead. SaleReturn and Claim Settlement credit notes are both reported here. A debit note is reported only when its Transaction Type is SaleDebitNote, a debit note to a customer. Interest runs and Add In Books create such notes. A debit note with no Transaction Type, which is what New creates, counts as a supplier note and never reaches GSTR-1.
  • One row per note. Process GSTR1 builds one row for each note dated in the return's month, with:
    • Note Number: the note's name;
    • Note Date: its document date;
    • Note Type: Credit or Debit;
    • Note Value: the taxable value plus every tax head, positive for both kinds of note;
    • its tax per rate.
  • Buyer and place of supply. The receiver GSTIN comes from the invoice in the note's Invoice field, or from the customer account when that invoice has none. A note with a GSTIN is reported as registered (CDNR), and a note without one as unregistered (CDNUR). A credit note's place of supply is its own Place of Supply. A debit note takes the place of supply of its linked invoice.
  • Original invoice. The number and date of the invoice in the note's Invoice field are reported as the original invoice. A note with no linked invoice is reported without one.
  • Credit notes do not change the other tables. A credit note on a B2C Small sale stays in the notes table: it does not reduce the B2C Small rows. Only Table 8 and the HSN summary net credit notes against sales.
  • Re-processing. Notes are matched on the source note, so they keep their identity and their decisions from one run to the next.
  • Pull and reconciliation. Pull from GSTIN imports the CDNR and CDNUR sections separately. Each replaces only its own portal-side notes. The reconciliation pairs a books note with a portal note on receiver GSTIN, note number and note type, so the note date and place of supply do not affect pairing. Party Details shows Credit note or Debit note, and for an unregistered note also the place of supply.
  • Decisions. All five decisions apply to notes, as to invoices. Add In Books on a Missing in Books note drafts a credit note or a debit note with one line per rate GSTN reports. It is refused on an unregistered note, which has no GSTIN to find the customer by.
  • Saving. Save to GSTN sends each books-side note that is neither ignored nor carried forward, with its original invoice when it has one. Registered notes are grouped by receiver GSTIN. An unregistered note on an export is sent typed as EXPWP (with integrated tax) or EXPWOP (without); every other unregistered note is sent typed as B2C Large, including notes on small B2C sales. Reverse charge and the SEZ invoice type are read from the note's own tax lines.
  • Other returns. GSTR-3B subtracts credit notes from table 3.1(a) and adds debit notes to it, leaving out ignored and carried-forward notes. This also applies to notes on exports and SEZ supplies, whose invoices are in 3.1(b). GSTR-9 puts credit notes in row 4I and debit notes in row 4J.
  • Not a screen of its own. Notes are not in any app menu. Open them from the lines of the two 9B tables on the Overview (CDNR for registered buyers, CDNUR for unregistered). The note page shows Name, Note Number, Note Date, Note Type, Note Value, Receiver GSTIN, Place Of Supply, Original Invoice Number, Original Invoice Date, Source, Carried Forward and Ignored, and has no buttons.

  How the tax per rate is stored

  • Rate lines hold the tax. A B2B invoice, B2C Large invoice, export invoice or credit or debit note row carries the document's details and its totals, Taxable Value and Tax Amount (every tax head added up; positive on credit notes too, Note Type gives the direction). The rate-by-rate split sits on GST Line Items under it: one line for each rate, with Taxable Value, Tax Rate, Integrated Tax, Central Tax, State/UT Tax and Cess. The document row has no rate of its own, because one document can carry several. B2C Small, Table 8 and HSN summary rows carry their own totals and have no lines.
  • Totals on returns processed earlier. A return processed before the document rows carried these totals gets them the next time you click Process GSTR1, even if none of its documents changed; portal rows get them on the next Pull from GSTIN.
  • One line per rate on the document. Process GSTR1 groups the document's tax lines by their own rate. An intra-state document therefore shows the rate of its central and state tax lines. When an item also carries cess at a different rate, the cess forms a second line at the cess rate, and that line repeats the taxable value.
  • Re-processing. A books-side line is matched on its document and rate, and its amounts are recalculated. A rate the document no longer has loses its line.
  • Portal side. Pull from GSTIN adds one line for each rate GSTN reports under a document. Add In Books drafts the new document's lines from these lines, which is why it is refused for a document pulled without its rate-wise detail.
  • Decisions stay on the document. Ignore and Carry Forward are recorded on the document row, never on its lines. Carry Forward copies the lines under the copy in the next month's return, and clearing the decision removes the copies.
  • Where the lines are used. Save to GSTN sends the books-side lines as each document's rate-wise detail. The Overview totals add them up and subtract credit-note lines. GSTR-3B and GSTR-9 add up the books-side lines into their outward-supply tables.
  • Not a screen of its own. Rate lines are not in any app menu, and their record page has no buttons. See the GST Line Item reference.

  How the HSN summary (Table 12) is built

  • Which lines count. Process GSTR1 reads every output tax line in the return: sales invoices, credit notes and customer debit notes for the return's GSTIN dated in the month. That includes exports, SEZ supplies and no-tax lines. A credit note reduces the totals and a debit note adds to them. Decisions on documents apply here too: a document you ignore or carry forward leaves this month's HSN summary, and a document carried in from the previous month joins it. A document moved to B2C stays in.
  • Where the code comes from. Each tax line carries the HSN/SAC Code of its document line. When you pick an item on an invoice line, xMatix copies the item's HSN/SAC Code onto the line if the line has none, and replaces it when you change the item. A description-only line has no item, so it gets no code unless one is entered on the line. A credit note line takes the code of the invoice line it returns, or the code typed on it. A line with no code goes into a row with no HSN/SAC Code, named "(none)" on the Reconciliations tab.
  • One row per code, rate and half. xMatix keeps one row for each combination of HSN/SAC code, tax rate and half of the table: B2B (the tax line carries a buyer GSTIN, or the supply is an export or SEZ supply) or B2C (everything else). One code at one rate therefore makes two rows in a month with both registered and unregistered buyers. The row holds the Taxable Value and every tax head added up. There are no documents or rate lines under it, so a row cannot be opened back to the invoices it came from.
  • Rate. As in B2C Small, each tax line is grouped by its own rate. An intra-state sale at 18% therefore makes a row at 9%, the rate on its central and state tax lines, while an inter-state sale of the same item makes a row at 18%. Cess at a different rate forms a separate row that repeats the line's taxable value, and a no-tax line forms a row at 0%. Check the rows against the rates you expect before you save.
  • Unit and quantity. The row does not record what you sold in units. A row with any service line gets unit NA and quantity 0. Every other row gets unit NOS and quantity 1, however many units the invoices carried. The Is Service flag on an invoice line is not on the standard invoice forms and xMatix does not fill it, so in the standard setup invoice-based rows are all reported as NOS with quantity 1, SAC codes included. Interest debit notes are always treated as services.
  • Description. The books side leaves Description blank, and Save to GSTN sends an empty description.
  • On the Overview. Table 12 has a Total line with B2B Total and B2C Total under it. No. of records counts summary rows, not invoices, and Value is the taxable value plus every tax head. A row processed before the table was split into halves has no half: it counts in the Total line only, and the next Process GSTR1 classifies it.
  • Re-processing. Rows are matched on code, rate and half, and their amounts, unit and quantity are recalculated. A combination with no sales left loses its row. If credit notes in the month exceed the sales for a code and rate, the row shows negative amounts.
  • No decisions. Ignore, Carry Forward, Books Correction, Portal Correction and Add In Books are all refused on an HSN summary row. To change a figure, correct the documents behind it and process again. The Ignored and Carried Forward switches on the row page are never set.
  • Pull and reconciliation. Pull from GSTIN replaces the portal-side rows with what GSTN returned, including GSTN's description, unit and quantity. The reconciliation pairs rows on HSN/SAC code and rate only, so the B2B and B2C rows of one code and rate are added together on each side and compared as one. Unit and quantity are not compared. Party Details names the row by its code, rate and description, for example HSN 8471 · 9%, and Invoice Number shows a dash.
  • Saving. Save to GSTN sends every books-side row in its half, numbered from 1 in each half, with code, unit, quantity, rate, taxable value and tax heads. A row with no half is sent under B2B.
  • Other returns. GSTR-3B does not read the HSN summary. GSTR-9 builds its outward HSN table (Table 17) from the books-side rows of the filed GSTR-1s, combining the two halves and adding up the months, so its quantities are the sum of these 1s and 0s (see Annual returns).
  • Numbering. When a row is first created, its Name and Label get a number from the HSN Summaries Name Setting document-numbering setting (series HSN). Read the code from HSN/SAC Code, not from the name.
  • Not a screen of its own. HSN summary rows are not in any app menu. Open them from table 12 on the Overview. The list shows Name, HSN/SAC Code, Unit Of Measurement, Quantity, Central Tax, State/UT Tax, Integrated Tax, Tax Rate and Taxable Value, but not Cess or the half. The row page shows Name, HSN/SAC Code, Description, Unit Of Measurement, Quantity, Tax Rate, Taxable Value, Integrated Tax, Central Tax, State/UT Tax, Cess, Source, Carried Forward and Ignored, and has no buttons, so its figures cannot be edited.

  An HSN summary row holds:

  Field	What it means	Notes
  HSN/SAC Code	The goods or service code the row adds up	Blank for lines with no code
  Description	GSTN's description of the code	Portal rows only; blank on the books side
  Unit Of Measurement	NOS for goods, NA for services	Not the unit on your invoices
  Quantity	1 for goods, 0 for services	Not the quantity you sold
  Tax Rate	The rate of the tax lines in the row	The central and state rate (half the GST rate) on intra-state rows
  Taxable Value	Sales less credit notes for the code, rate and half	Each document line counted once
  Integrated Tax, Central Tax, State/UT Tax, Cess	The tax heads, added up	Credit notes subtracted
  Source	Books or Portal	Books rows come from Process GSTR1, portal rows from Pull from GSTIN
  Carried Forward, Ignored	Not used on this table	Always off

  How documents issued (Table 13) is built

  • Which documents count. Process GSTR1 reads the same output tax lines as the rest of the return: posted documents for the return's GSTIN dated in the month. Each document counts once, however many tax lines it has. Sales invoices are reported as Invoices for outward supply, credit notes as Credit Note and debit notes as Debit Note. Carry Forward does not move a document's number into next month's Table 13: the table reports what was issued in the month, wherever the document itself is reported.
  • Series. A document belongs to the series named by its number without the trailing digits, so INV/26-27/0012 and INV/26-27/0105 are both in the INV/26-27/ series. Letters are compared without regard to case. Each nature has its own series, so invoices and credit notes never share a row even when their numbers look alike. A number that does not end in digits cannot form a range and becomes a series of one.
  • Counts. A series runs from its lowest number to its highest. Total Number counts every number in that range, Net Issued counts the numbers that have a posted document, and Cancelled is the difference. A cancelled invoice has no tax lines, so its number shows as a gap and is counted as cancelled, which is how GSTN wants an unused number reported. Any other gap counts the same way, for example an invoice still in draft or one dated in another month.
  • Re-processing. A row is matched to its series on nature and prefix, so it keeps its identity, and its range and counts are recalculated. A series that no longer has any document in the month loses its row. A return processed before this table was built gets it on the next Process GSTR1, even when none of its documents changed.
  • Natures xMatix does not build. Receipt, payment and refund vouchers, delivery challans, revised invoices and invoices for inward supply from unregistered persons are not built. Out of the box there is no form for adding them either: Document Summary has no list view or form in the standard setup. Report those natures on the GST portal. Save to GSTN sends only the series xMatix holds, so check Table 13 on the portal after your last save and before you file.
  • On the Overview. Table 13 has one line, Net issued documents, the sum of Net Issued. It is not part of the Total Liability line. Clicking it opens a list that has no view set up in the standard setup, so it shows no rows.
  • Not reconciled. Pull from GSTIN does not import Table 13, so there is no portal side to compare and the table never appears on the Reconciliations tab.
  • Saving. Save to GSTN sends every books-side row, grouped by GSTN's number for its nature. Net issued is always sent as the total minus the cancelled count. A row whose Nature Of Document matches none of GSTN's natures stops the save (see Common problems). Nothing in the standard screens marks a Table 13 row as ignored or carried forward.
  • Numbering. When a row is first created, its Name and Label get a number from the Documents Issued Name Setting document-numbering setting (series DOCS). Read the series from Serial Number From and Serial Number To, not from the name.

  A Table 13 row holds:

  Field	What it means	Notes
  Nature Of Document	The kind of document in the series	Invoices for outward supply, Credit Note or Debit Note on rows xMatix builds
  Serial Number From	The lowest document number in the series	Read from the posted documents
  Serial Number To	The highest document number in the series	Read from the posted documents
  Total Number	Every number in the range	Includes the gaps
  Cancelled	Numbers in the range with no posted document	Total Number minus Net Issued
  Net Issued	Numbers in the range with a posted document	Summed on the Overview
  Source	Books	Only the books side has Table 13 rows

  Example

  A distributor has GSTIN 27ABCDE1234F1Z5. Its August 2026 GSTR-1 is provisioned on 1 August.

  1. During August the team posts 120 sales invoices and 3 credit notes.
  2. On 5 September the accountant opens the return and clicks Process GSTR1. The Overview shows 64 B2B invoices, 2 B2C Large invoices, B2C Small totals for four states, 3 credit notes and a Processed Invoice Value of ₹48,62,300.00.
  3. A warning says one buyer GSTIN is Cancelled at GSTN. The accountant checks with the customer, who confirms that the registration was cancelled after the invoice date, so the invoice stays in B2B.
  4. They click Pull from GSTIN, enter the OTP, click Proceed, and a few seconds later click Pull from GSTIN again to import. The cards read 61 Matched, 1 Mismatch, 0 Missing in Books and 2 Missing in GSTN. The two missing invoices were e-invoices that were raised on 31 August and have not reached GSTN yet.
  5. Mismatch: an invoice shows ₹200.00 more tax in the books than at GSTN. The books are right, so the accountant chooses Portal Correction and notes it for the portal.
  6. Missing in GSTN: the two invoices are in the books and belong in August, so nothing is decided; the save in the next step reports them.
  7. They click Save to GSTN. Save Status becomes Accepted. A new pull shows 64 Matched.
  8. On 10 September they file on the portal and click File To GSTN. The Status becomes Filed.

  Training

  Practice exercise

  In a sandbox with a regular GST registration and an open monthly GST period:

  1. Post two sales invoices in that month: one to a customer account with a GSTIN, one to a customer without.
  2. Open that month's GSTR-1 and click Process GSTR1.
  3. Confirm that Last Processed is filled, that the Overview shows one document under B2B Regular, and that the second invoice is under B2CS (Others) (or B2CL (Large), if it is inter-state and above the limit).
  4. Click Process GSTR1 again without changing anything.

  Expected result: the second run changes nothing. If no GSP integration is configured in the sandbox, both invoices appear under Missing in GSTN, because there is no portal side to match against. Choose Carry Forward on one and confirm that next month's GSTR-1 now lists it.

  Quick reference

  • One GSTR-1 per GSTIN per month; provisioning creates it.
  • Books side = Process GSTR1; portal side = Pull from GSTIN.
  • Only posted documents dated in the month are included.
  • Matched means every amount agrees within ₹1.
  • Missing in GSTN: Carry Forward or Ignore. Mismatch: Books Correction or Portal Correction. Missing in Books: Add In Books.
  • No decision can be undone from the screen.
  • Save to GSTN sends the books side; GSTN's verdict lands in Save Status.
  • File To GSTN records a filing done on the portal; it sends nothing.
  • Filed freezes the return; corrections go through an amendment.
  • Documents issued (Table 13) is built for sales invoices, credit notes and debit notes; report other natures on the GST portal.
  • Bill returns go to GSTR-2B; only customer debit notes (SaleDebitNote) reach GSTR-1.
  • The HSN summary (Table 12) takes each line's code from its item; it reports quantity 1 (goods) or 0 (services), not the quantity sold.

  Permissions

  Each button is a server action that a security profile must grant. In the standard profiles:

  Action	System Admin	Standard User	Sales Executive
  Process GSTR1	Yes	Yes	No
  Get from GSTR1 (the Overview summary)	Yes	Yes	No
  Get GSTR1 Reconciliation (the Reconciliations tab)	Yes	Yes	No
  Pull from GSTIN	Yes	Yes	No
  Save to GSTN	Yes	Yes	No
  File To GSTN	Yes	Yes	No
  Ignore, Portal Correction	Yes	Yes	No
  Carry Forward, Add In Books, Books Correction	Yes	Yes	Yes
  Check Save Status	Yes	Yes	Yes
  Submit / File to GSTN	Yes	No	No
  New	Yes	Yes	No

  A user without an action does not get that button. A user without the two Get actions cannot load the statement tab. The GST console page is granted to System Admin and Standard User. Because the GSTN actions open a live GSTN session and filing cannot be undone, grant them only to the finance profile that works with GST. See Why can't a user see a record?.

  Configuration

  • GST Registrations.
    • Every active registration with a GSTIN that is not an Input Service Distributor gets a monthly GSTR-1.
    • The registration needs its GSTN username. Request GSTN OTP / Submit OTP, or the authentication panel in the dialogs, establish the session that pulls, saves and filings use. A session lasts about 6 hours.
  • GST fiscal periods. Each return hangs off a monthly GST fiscal period. The automatic pull after authentication and the scheduled processing job work on Open periods.
  • Provisioning. The Provision GST returns scheduled job and the Provision GST Returns action on a GST Registration or GST fiscal period create the returns. See The GST console.
  • Scheduled processing (Setup → Administration → Jobs).
    • The Process GSTR-1 data job runs Process GSTR1 on every unfiled return whose period is Open, or on a named return, or for a named month, year and GSTIN.
    • It skips Filed returns and unchanged periods, makes up to 3 attempts, and runs one at a time per tenant. One failing return does not stop the others.
    • It runs only when a schedule is set. Schedule it before GSTR-3B processing.
  • GSP integration (Setup → Platform → Integrations). Pull, save and filing through xMatix need an integration app with a connection to your GSP gateway and flows triggered by updates to GSTR1 records:
    • a pull flow on Pull Status PullRequested, which writes GSTN's reply back to the return;
    • a save flow on Save Status SaveRequested, which writes back Submitted or SubmitFailed with GSTN's reference, and then GSTN's verdict through Check Save Status;
    • for filing through xMatix, flows on Save Status ProceedRequested and FileRequested, which write back GSTN's preparation result and then the acknowledgement number.

    Without the flows the buttons still respond, but nothing reaches GSTN and the status stays at the requested value. See Outbound integrations.

    • Filing through xMatix. Submit / File to GSTN is not on the standard record header and is granted only to System Admin. To use it, add it to the page header in the form designer and grant it to your GST filing profile.
    • The form. The standard form does not show Pull Status, Pull Message, Save Status, Save Message or ARN. Add them to the Details tab so users can see what GSTN said.
    • Buyer GSTIN checks. The GSTIN warnings on the Overview read the verification results stored on customer accounts and addresses. Keep buyer GSTINs verified so the warnings are current.
    • HSN codes. Table 12 is only as good as the HSN/SAC Code on your items, which invoice lines copy when the item is picked. Keep it filled on every item you sell. To report service codes with unit NA, add the invoice line's Is Service field to the layout your users enter invoice lines on, in the form designer, and have them switch it on for service lines before posting.
    • Numbering. Names for returns created with New come from the GSTR 1 Name Setting document-numbering setting (series GSTR1). The rows processing creates are numbered too, for example B2C Large groups by the B2C Large Supplies Name Setting (series B2CL) and B2C Large invoices by the B2C Large Invoices Name Setting (series B2CLINV). See Templates and numbering.
    • Mobile. GSTR-1 is not part of the field app; the Tax Center is a web app.

    Common problems

    An invoice is missing from the return

    Process GSTR1 only takes a document when all of these are true:

    • it is posted, and not cancelled;
    • its document date is in the return's month;
    • it was issued under the return's GSTIN.

    Fix the document, then click Process GSTR1 again. If it still does not appear, check whether it was ignored or carried forward: the summary reports those documents separately.

    A registered buyer's invoice is in B2C instead of B2B

    An invoice is reported as B2B only when its GSTIN field holds the buyer's GSTIN at posting. The invoice was posted without one. Add the GSTIN to the customer account or address so future invoices carry it, correct this invoice through your usual correction process, and process again.

    Carry Forward or Ignore on the B2B invoice list does nothing

    The B2B invoice list, which opens when you click a B2B row on the Overview, shows Carry Forward and Ignore buttons to some profiles. No server logic stands behind them, so they change nothing. Record the decision on the GSTR-1 record instead: open GSTR1 Statement & Reconciliation → Reconciliations, select the invoice on the Missing in GSTN sub-tab, and choose Carry Forward or Ignore there.

    A B2B invoice has the wrong reverse-charge flag or invoice type

    The reverse-charge flag comes from the sales invoice's Reverse Charge (eInvoice) setting. The invoice type is SezWP or SezWOP only when the invoice's Tax Supply Type contains SEZ, and the integrated tax on the invoice decides which of the two. Correct the sales invoice through your usual correction process, or the customer's GST Registration Type for future invoices, then click Process GSTR1 again. Editing the B2B invoice row does not help: the next processing run overwrites it.

    An SEZ invoice is in a B2B group with no buyer GSTIN

    SEZ supplies go to B2B even when the sales invoice has no GSTIN, and Save to GSTN then sends the group without a buyer GSTIN. GSTN reports SEZ supplies under the SEZ unit's GSTIN, so fix this before you save. Add the GSTIN to the customer's billing address or account, correct the invoice, and process again.

    A large inter-state sale is in B2C Small instead of B2C Large

    B2C Large needs all three of these:

    • the invoice value, including tax, is strictly above the limit for the return's month. An invoice exactly at the limit stays in B2C Small;
    • the place of supply is in a different state from your GSTIN;
    • the buyer has no GSTIN on the document.

    When the place of supply does not start with a two-digit state code, xMatix decides inter-state from whether the invoice carries integrated tax. Correct the place of supply or tax on the invoice through your usual correction process, then click Process GSTR1 again.

    A B2C Large invoice shows a rupee amount as its Taxable Rate

    That is expected. On a B2C Large invoice, the field labelled Taxable Rate holds the invoice's taxable value, not a rate. The rates are on the GST Line Items under the invoice, one line per rate. Invoice Value is the taxable value plus Tax Amount.

    A B2C Large invoice's Name is not its invoice number

    Every B2C Large invoice row is numbered from the B2C Large Invoices Name Setting when it is created, for example B2CLINV-05092026-000001, and keeps that name. Read the sales invoice's number in the Invoice Number column. The reconciliation and Save to GSTN both use Invoice Number, never Name.

    "… is not a GSTR-1 document row. Aggregate rows (B2CS, HSN) carry no document identity and cannot take a reconciliation decision."

    You selected a B2C Small or HSN summary row and chose a decision. These rows are totals, not documents, so Ignore and Carry Forward cannot apply to them; Add In Books and the corrections are refused with similar messages. Clear those rows from your selection. To change a B2C Small figure, correct the invoices behind it through your usual correction process and click Process GSTR1 again (see How B2C Small is built).

    A B2C Small row shows an unexpected rate or a repeated taxable value

    Each B2C Small row takes its rate from the tax lines on the invoices. An intra-state row shows the rate on the central and state tax lines, and an item with cess at a different rate also appears in a separate row at the cess rate, with the same taxable value. Check the rates in your tax configuration and on the invoices, and compare the B2C Small rows with the rates you expect before you click Save to GSTN.

    The HSN summary has a row with no HSN/SAC code

    Some posted lines had no HSN/SAC code: description-only lines with no code entered, lines whose item had no code when the line was saved, or credit note lines that took a blank code from their invoice line. Give the items their HSN/SAC Code so future lines pick it up, correct the posted documents through your usual correction process, and click Process GSTR1 again. See How the HSN summary is built.

    The HSN summary shows quantity 1 and unit NOS on every row

    xMatix does not carry the quantity and unit you sold into Table 12. It reports quantity 1 and unit NOS for goods, and quantity 0 and unit NA for services. Invoice lines are treated as goods unless their Is Service flag is on, and that flag is not on the standard invoice forms. If you need actual quantities and units in Table 12, or need your service codes reported as NA, correct the figures on the GST portal before you file. Check GSTR-9 Table 17 the same way, because it adds up these quantities.

    One HSN code appears in several Table 12 rows

    A code gets one row for each rate and each half of the table. Expect separate rows when the month has both registered and unregistered buyers (B2B and B2C), both intra-state and inter-state sales (the central and state rate is half the integrated rate), cess at its own rate, or no-tax lines (0%). The Reconciliations tab adds the B2B and B2C rows of a code and rate together before comparing them with GSTN.

    An export sale is in B2B or B2C instead of exports

    Exports are picked by the invoice's Tax Supply Type, which follows the GST Registration Type of the billing address, or of the customer account when the address has none. Open the invoice and check its Tax Supply Type. If it is not Export, set the registration type to Overseas (or Deemed Exports) on the address or the account; invoices you raise for that customer afterwards are classified as exports. The return reads the tax lines recorded when the invoice was posted, so process the return again after the corrected invoices are posted.

    An export invoice is listed as both Missing in GSTN and Missing in Books

    Export invoices are paired on invoice number and shipping bill number, and the books side never carries a shipping bill number. Once GSTN holds a shipping bill number for the invoice, for example because it was added on the portal, the two copies no longer pair. Compare the amounts on the two rows yourself. If they agree, leave the books row as it is; there is no decision that joins the two rows.

    An export without payment of tax appears under EXPWP

    The group follows the tax on the invoice: any integrated tax puts it under exports with payment. Check the invoice's tax lines. An export under a letter of undertaking should carry no integrated tax; correct the invoice and process the return again.

    Nil-rated sales show up as exempt

    Process GSTR1 cannot tell nil-rated, exempt and non-GST supplies apart, so it reports the whole Table 8 figure as exempt. GSTR-3B is not affected, because table 3.1(c) adds the nil-rated and exempt values together. GSTR-9 is affected: the full figure goes to row 5D, and rows 5E and 5F stay empty. Report the correct split on the GST portal before you file. See How nil-rated, exempt and non-GST supplies are built.

    An exempt sale is also listed in B2B or B2C Small

    A sales line with no tax stays part of its invoice, as a 0% rate line, and is also added to Table 8. Its value therefore appears in both places, and GSTR-3B counts it in table 3.1(a) as well as 3.1(c). Review the 0% lines in B2B, B2C Large and B2C Small before you save, and check GSTR-3B tables 3.1(a) and 3.1(c) before you file.

    A Table 8 row disappeared after processing

    Process GSTR1 keeps one books-side row for each supply type that has no-tax sales and removes every other row. A row for a supply type with no remaining no-tax sales is removed, even if it was added by hand. Correct the sales documents instead, and process again.

    Documents issued counts numbers as cancelled that were not cancelled

    Table 13 counts every gap in a series as cancelled. A number in the range has no posted document in the month when the invoice is still a draft, when it is dated in another month, or when it was posted for another GSTIN. Post the drafts, or check the dates, and click Process GSTR1 again. A number skipped by the numbering itself is a real gap and is correctly reported as cancelled. A cancelled invoice whose number is the highest in its series is outside the range and is not counted at all.

    One document series is split into several Table 13 rows

    xMatix forms series from the number without its trailing digits, separately for invoices, credit notes and debit notes. Numbers whose prefixes differ, for example INV/26-27/ and INV-26-27-, form separate series, and a number that does not end in digits is a series of one. This follows your document numbering settings; change those settings for future documents if you want a single series.

    The Table 13 line on the Overview opens an empty list

    Document Summary has no list view in the standard setup, so the list opened from Net issued documents shows no rows. An administrator can add a view for the Document Summary entity in Setup to see the rows. The figures are also in the Overview line itself.

    "Documents Issued row '…' has nature '…', which is not a GSTR-1 Table 13 nature. Set it to one of GSTN's natures (for example "Invoices for outward supply" or "Credit Note") and save again."

    Save to GSTN found a Table 13 row whose Nature Of Document is neither one of GSTN's twelve nature names nor its number. Rows xMatix builds always use a valid nature, so the row was added or changed outside the standard screens. Set its Nature Of Document to GSTN's wording, such as Receipt voucher or Delivery Challan for job work, or to GSTN's number for the nature, and save again. Nothing is sent until every row is valid.

    "GSTR1 '…' is Filed and cannot be re-processed; create an amendment instead of regenerating the filed period."

    The return is filed. Report the change through an amendment on the GST portal in a later period.

    "GSTR1 '…' has no GSTIN; set the filer GSTIN before processing."

    Enter the return's GSTIN, save, and process again. The same applies to "… has no linked GST fiscal period; set the return period before processing." with the GST Fiscal Period.

    "… was pulled from the GSTIN portal; reconciliation decisions are recorded on your own books."

    A Missing in Books row has no books side, so the only decision it takes is Ignore. Carry Forward and the two corrections are refused on it. Use Add In Books to capture the document (B2B invoices and registered notes only), or amend it on the portal.

    "… is marked Ignored; clear that decision first to add it to the books."

    The Missing in Books row was ignored, and Add In Books is refused on an ignored row. The mark stays when you pull again, and the standard screens have no button that removes it. If the document does belong to your books, raise and post it in the usual way and process the return again. It then pairs with GSTN's copy.

    "… is for GSTIN '…', which matches no customer account."

    Add In Books needs a customer account with that GSTIN. Create the account, or add the GSTIN to an existing account or address, then try again. B2C Large rows, export rows and notes to unregistered buyers have no buyer GSTIN, so Add In Books cannot draft a document for them.

    "… already has a draft document; complete and post that one instead of creating a second."

    Add In Books was already used on this row. Open the draft invoice or note, complete it and post it, then process the return again. The similar message "'…' for this customer is already in the books" means a document with that number already exists for the customer, for example a draft from an earlier pull. Complete and post that one.

    "… no active tax group charges … the way the portal reports it."

    Add In Books drafts invoice lines with a tax group that charges the rate GSTN reports, and none of your active tax groups does. Create or activate that tax group, then use Add In Books again. Notes do not need a tax group. If the message is "… was pulled without its rate-wise detail", pull the section from GSTN again.

    A credit note is missing from the return

    Check these on the credit note:

    • it is posted, and its document date is in the return's month;
    • its Transaction Type is not BillReturn. A bill return is a purchase return and appears in GSTR-2B, not here;
    • it was issued under the return's GSTIN.

    If all three are true and the note is still missing, its tax lines were not recorded when it was posted. Posting does not stop when that step fails, so the note can be posted without reaching the return. Ask your administrator to check the note's tax lines. See How credit and debit notes are built.

    A debit note to a customer is not in the return

    Only a debit note whose Transaction Type is SaleDebitNote is reported. Debit notes raised by an interest run or by Add In Books have it. A debit note created with New has no Transaction Type and is treated as a note to a supplier, so it is not reported. Report such a note on the GST portal.

    A note is listed as both Missing in GSTN and Missing in Books

    Notes are paired on receiver GSTIN, note number and note type. The note in your books uses its xMatix name as the note number. If the note was reported on the portal under a different number or GSTIN, the two copies do not pair. Compare the two rows. If they are the same note, leave your books row in place and correct the number or GSTIN on the portal; there is no decision that joins the two rows. Do not use Ignore on the books row: that drops the note from the return.

    A note on a small B2C sale was sent as B2C Large

    Save to GSTN sends a note to an unregistered buyer typed as EXPWP or EXPWOP when it is on an export, and as B2C Large otherwise, whatever the original sale was. It does not net the note into the B2C Small rows. Before you file, check the unregistered notes on the GST portal and correct how they are reported there where the original sale was a B2C Small sale.

    "… has already been carried forward; clear the decision first to change where it is reported."

    A decision cannot be changed or undone from the screen. If it was wrong, report the document correctly in the later return or on the portal.

    "The … GSTR-1 for … is already Filed, so the document cannot be added to it; report it through an amendment instead."

    Next month's return is already filed, so Carry Forward has nowhere to put the document. Report it through an amendment on the portal.

    "… is not authenticated with GSTN. Request an OTP and complete authentication first."

    The registration has no live session. In the dialog, click Send OTP and complete the code. The same fix applies to "The GSTN session for … has expired", "… has no session app key" and "… has no recorded authentication time". If the message is "No GST registration found for …", create the GST Registration for that GSTIN.

    "This filing has no Books rows to save. Run Process GSTR1 first to materialize the return from your ledger, then save."

    Click Process GSTR1, then Save to GSTN again.

    "A save is already in progress for this filing."

    A save was requested less than 5 minutes ago. Wait for Save Status to change.

    "A filing is already in progress for this return."

    Do not try again from xMatix: a repeated filing request can file the return twice. Check the return's status on the GST portal, then ask an administrator to clear the filing state on the record.

    "This filing is for return period …, but the portal data was fetched for …"

    The reply belongs to another month. Pull again from the correct return.

    The pull ended but nothing changed

    Look at Pull Message. "The portal response is an error, not data", followed by GSTN's code and text, means GSTN refused the request and the previous portal rows were kept. Fix the cause, often an expired session or a month GSTN has no data for, and pull again. Amendment sections are not imported.

    Common questions

    Does xMatix file GSTR-1 for me?

    It can. With a GSP integration configured, Save to GSTN sends your books side to GSTN, and Submit / File to GSTN files it in two passes and stores GSTN's acknowledgement number in the ARN field. Many teams prefer to save from xMatix and file on the portal; in that case File To GSTN only records the filing in xMatix. It sends nothing and stores no acknowledgement number. Either way, filing is one-way, and the return is frozen once its Status is Filed.

    Will processing again undo my decisions?

    No. Process GSTR1 updates changed documents in place, adds new ones and removes vanished ones, so Carry Forward, Ignore, Books Correction and Portal Correction stay on the documents they were recorded on. It also never touches the portal side, so you can process after every correction without pulling again. A Filed return cannot be processed at all.

    What happens to a document I carry forward?

    xMatix stops reporting it in this return and adds a copy to the next month's return at once, creating that return if it does not exist yet. The copy counts in next month's figures and is sent with next month's save. The original stays visible here with its Carry Forward decision. You cannot carry a document into a month that is already filed.

    How is the Documents issued table built?

    When the return is processed, xMatix groups the month's sales invoices, credit notes and debit notes into series by their number without the trailing digits (INV/26-27/0012 belongs to the INV/26-27/ series). Each series runs from its lowest number to its highest; numbers in that range with no posted document, such as a cancelled invoice, are counted as cancelled. Delivery challans, vouchers and other natures are not built, and the standard screens have no form for adding them, so report those natures on the GST portal. A return processed before this table was built gets it the next time you click Process GSTR1, even if none of the month's documents changed.

    Where does Table 8 (nil-rated, exempt and non-GST) come from?

    From your posted sales. Every sales line that has a taxable value but no tax is added to Table 8, except lines on exports and SEZ supplies, and credit notes reduce the total. The lines are added up into at most four rows, one for each combination of inter- or intra-state and registered or unregistered buyer. Your books cannot tell nil-rated, exempt and non-GST supplies apart, so xMatix reports the whole figure as exempt. If you sell nil-rated or non-GST goods, report the split on the GST portal before you file. The value reaches GSTR-3B table 3.1(c) and GSTR-9 rows 5D to 5F.

    Which credit and debit notes does GSTR-1 report?

    Every posted credit note dated in the month, except bill returns (Transaction Type BillReturn), which are purchase returns and belong to GSTR-2B. Sale returns and claim settlement credit notes are both reported. Debit notes are reported only when they are raised on a customer (Transaction Type SaleDebitNote), as interest runs and Add In Books do. Each note is one row with its number, date, type, value, buyer GSTIN and original invoice. A note with a buyer GSTIN goes to the registered notes and one without to the unregistered notes. GSTR-3B nets credit notes out of table 3.1(a) and adds debit notes to it.

    Why are SEZ sales in B2B and not in exports?

    Because GSTN takes supplies to SEZ units in the B2B section of the return, marked with an SEZ invoice type, and xMatix sends them that way. A sale whose Tax Supply Type contains SEZ goes to B2B as SezWP when it carries integrated tax and SezWOP when it does not. You do not choose the type: the tax on the invoice decides it. On the Overview these invoices appear under table 6B, not under 4A. GSTR-3B counts them as zero-rated supplies in table 3.1(b), and GSTR-9 puts them in row 4D (with payment) or 5B (without payment). Deemed exports are different: xMatix reports them under exports.

    Why does GSTR-3B already show outward supplies when GSTR-1 is still Draft?

    GSTR-3B table 3.1 prefers a Filed GSTR-1 for the same GSTIN and month, but uses a Draft one when none is filed. Run Process GSTR3B again after filing GSTR-1 so its figures come from the final return.

    Related topics

    • The GST console: provisioning returns and reading the GSTR-1 card.
    • GSTR-3B: where GSTR-1's outward supplies land.
    • GSTR-2B: the inward statement your customers receive from what you file here.
    • E-invoicing: e-invoices are reported in B2B automatically by GSTN.
    • Annual returns: GSTR-9 reads filed GSTR-1s.
    • Troubleshooting the Tax Center
    • GSTR1 entity reference, B2B Supply entity reference, B2B Invoice entity reference, B2C Large Supply entity reference, B2C Large Invoice entity reference, Nil Rated Supply entity reference and GSTR1 Credit/Debit Note entity reference