5 Common Errors in GSTR-1 Filing and How to Avoid Them

Even small errors in your GSTR-1 return can have significant consequences. Here are the top 5 mistakes we see e-commerce sellers make:

1. Incorrect GSTINs for B2B Sales

If you enter an invalid or incorrect GSTIN for a B2B transaction, your customer won't be able to claim ITC, leading to disputes and loss of business.

2. Mismatch in Place of Supply (POS)

Reporting the wrong POS can lead to incorrect tax calculation (IGST vs CGST/SGST), which is a common trigger for GST notices.

3. Missing HSN Summaries

HSN-wise summary of outward supplies is mandatory. Failing to provide accurate HSN codes and quantities can result in penalties.

4. Ignoring Sales Returns

Sales returns must be reported as credit notes in the same or subsequent months. Ignoring them leads to overpayment of tax.

5. Not Reconciling with Sales Registers

Always reconcile your GSTR-1 data with your marketplace sales registers (Amazon, Flipkart, etc.) before final submission.