GSTR-1 Summary Maker
GSTR-1 is the monthly or quarterly statement of outward supplies. The portal wants your sales sorted into specific tables — B2B invoices with buyer GSTIN (Table 4), large inter-state B2C invoices (Table 5), consolidated small B2C sales by state and rate (Table 7) and an HSN summary (Table 12). Doing that by hand from a sales register is slow and error-prone. Paste or import your invoices here and the tool classifies every line automatically, totals IGST/CGST/SGST, flags suspicious GSTINs and exports a multi-sheet Excel workbook you can use to fill the portal or the offline utility.
Classification rules applied
- B2B: buyer GSTIN present (15 characters). Reported invoice-wise.
- B2C Large (B2CL): no GSTIN, place of supply outside your state, invoice value above ₹1,00,000 (threshold reduced from ₹2.5 lakh with effect from 1 August 2024). Reported invoice-wise.
- B2C Small (B2CS): every other unregistered sale, consolidated by place of supply and rate.
- Tax type: IGST if place of supply differs from the supplier state, otherwise CGST + SGST in equal halves.
Worked example
A Rajasthan dealer has six September invoices: two to registered buyers (₹1,25,000 local and ₹80,000 to Maharashtra), one ₹1,50,000 sale to an unregistered customer in Gujarat, and three small B2C sales. The tool reports B2B ₹2,45,000 (IGST ₹14,400 on the Maharashtra bill, CGST/SGST ₹11,250 each on the local bill), B2CL ₹1,50,000 (IGST ₹27,000, because it is inter-state and above ₹1 lakh), and the remaining ₹70,000 as B2CS grouped by state and rate.
Import format
Upload a CSV or Excel file with columns Invoice No, Date, GSTIN, Place of Supply, Taxable Value, Rate and optionally HSN. Column headers are matched by name, state can be given as a name or two-digit code, and dates in dd-mm-yyyy or yyyy-mm-dd both work. Data stays in your browser's local storage until you clear it.
Warnings appear when a GSTIN is not 15 characters or when the GSTIN state does not match the place of supply — the two most common reasons for GSTR-1 rejections and mismatched GSTR-2B for your customers.
Frequently Asked Questions
What is the B2C Large threshold now?
Inter-state invoices to unregistered persons above ₹1,00,000 are B2CL from 1 August 2024 (earlier ₹2,50,000).
Is HSN summary mandatory in GSTR-1?
Yes. Table 12 requires 4-digit HSN for taxpayers with turnover up to ₹5 crore and 6-digit above, reported rate-wise with quantity and value.
Can I upload the Excel directly to the GST portal?
The export mirrors the portal tables but is not the official offline-utility template. Copy the sheets into the GSTR-1 offline tool or enter the totals online.
What if the buyer GSTIN state differs from the place of supply?
It can be legitimate (bill-to/ship-to) but is often an error. The tool flags it so you can confirm before filing.
Disclaimer: This tool is for general information and estimation only. Tax rates and rules change — verify with official sources or a professional before acting. Read full disclaimer.