GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies (sales). The return has a total of 13 sections. Businesses with sales of up to Rs. 1.5 Cr have an option to file quarterly return. Other tax payers with sales above Rs. 1.5 Cr have to file monthly return.
The monthly GSTR-1 report helps a user stay up-to-date with the real time status of all GSTR-1 returns for any particular GSTIN. This report helps the tax payer to keep and maintain track of his returns filed and helps to avoid GST notices.