GSTR-1 Filing 2026 🔥 Step-by-Step Guide with Latest Changes

In this video, we explain the complete step-by-step process of filing GSTR-1 for FY 2025-26 (2026) in a simple and practical manner. This guide is useful for business owners, accountants, tax consultants, and GST practitioners who want to file GSTR-1 accurately and on time while complying with the latest GST changes.

Whether you are a monthly or quarterly filer, this video covers everything you need to know about GSTR-1 filing.

🔍 What You’ll Learn in This Video
✅ What is GSTR-1?

Meaning and purpose of GSTR-1

Importance of correct outward supply reporting

👥 Who is Required to File GSTR-1?

Regular GST registered taxpayers

Monthly vs Quarterly (QRMP scheme) filers

Special cases requiring GSTR-1 filing

🚫 Who is Exempt from Filing GSTR-1?

Composition scheme taxpayers

Input Service Distributors (ISD)

Non-resident taxable persons (where applicable)

Taxpayers with nil outward supplies (Nil return rules explained)

📅 GSTR-1 Due Dates (Latest)

Monthly Filers: 11th of the following month

Quarterly Filers (QRMP):

IFF (Optional): 13th of the next month

GSTR-1 (Quarterly): 13th of the month following the quarter

Late fee & penalty implications explained

📂 Documents Required for GSTR-1 Filing

Sales invoices

Debit & credit notes

Export invoices

E-commerce sales data

HSN-wise summary of outward supplies

🧾 Step-by-Step GSTR-1 Filing Process

Login to GST portal

Selection of return period

Invoice-wise data entry

Auto-population and validation

Error checks and final submission

Filing with DSC / EVC

🧮 Detailed Reporting Explained
🔹 B2B Invoices

Registered buyer reporting

Invoice-wise details

Amendments and corrections

🔹 B2C Invoices

Large vs small B2C transactions

State-wise summary

Monthly & quarterly reporting differences

🔹 Export Invoices

Export with payment of tax

Export under LUT/Bond (without tax)

Shipping bill details and GST treatment

🔹 HSN Reporting

HSN code applicability

Turnover-based HSN requirement

Quantity & UQC reporting

Common HSN mistakes to avoid

⚠️ Common Mistakes & Practical Tips

Mismatch with GSTR-3B

Incorrect HSN reporting

Late filing consequences

Best practices to avoid notices and penalties

🎯 Who Should Watch This Video?

✔ Business owners
✔ Accountants & CAs
✔ GST practitioners
✔ Freelancers & consultants
✔ Anyone filing GSTR-1 in 2026

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