GST
GSTR-1
Definition
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What is GSTR-1?
GSTR-1 is a monthly or quarterly return filed by registered GST taxpayers containing details of all outward supplies (sales) made during the period. It includes B2B invoices, B2C sales, credit/debit notes, and export details. The information filed in GSTR-1 by the supplier auto-populates in the buyer's GSTR-2A and GSTR-2B, enabling them to claim input tax credit.
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