GSTR-1 is the return where you report every sale made during a tax period.

Since July 2025, GSTR-3B is auto-populated from your GSTR-1 data and locked for editing. That means your tax liability depends entirely on GSTR-1 accuracy.

For a broader overview of GST compliance for Shopify sellers, refer to the complete GST guide for Shopify sellers.

Shopify does not export sales data in GSTR-1 format. You need a structured process to bridge the gap.

This guide explains:

  • What goes into GSTR-1
  • How to file manually
  • How to file using GST Pro

What Goes Into GSTR-1

 Table What It Reports Key Details Required
Table 4 – B2B Sales to registered buyers Buyer GSTIN, invoice number, taxable value, tax breakup
Table 5 – B2C Large Inter-state B2C sales above ₹2.5 lakh Invoice-wise details with place of supply
Table 7 – B2C Small All other B2C sales Consolidated by tax rate and state
Table 9 – Credit/Debit Notes Adjustments to earlier invoices Original invoice reference and tax impact
Table 12 – HSN Summary Sales grouped by HSN Quantity, taxable value, tax per HSN
Table 13 – Documents Issued Invoice serial ranges From–To invoice numbers for the period

Each section requires structured invoice-level data.

GSTR-1 Due Dates

Monthly Filers
Turnover above ₹5 crore or not under QRMP
Due: 11th of next month

Quarterly Filers (QRMP Scheme)
Turnover ≤ ₹5 crore
Due: 13th of month following the quarter

Quarterly filers can use the Invoice Furnishing Facility (IFF) to upload B2B invoices in months 1 and 2 so buyers receive ITC without waiting.

Late fee:

  • ₹50 per day (₹25 CGST + ₹25 SGST)
  • ₹20 per day for nil returns

The Manual Process (Without a GST App)

The GST Pro Process

Why GSTR-1 Accuracy Matters More Now

Three major changes increase the importance of GSTR-1:

1. GSTR-3B Is Locked

Tax liability is auto-populated from GSTR-1 and cannot be edited.

Errors in GSTR-1 directly affect your payable tax.

2. Invoice Management System (IMS)

Your buyer reviews invoices in their IMS dashboard. 
For a detailed explanation of how invoice-level errors impact ITC claims, review the GST invoice format requirements.

Rejected invoices block their ITC.

That affects business relationships.

3. GSTR-1A Correction Window

After filing GSTR-1 and before filing GSTR-3B, corrections can be made via GSTR-1A.

After GSTR-3B, corrections move to the next period.

The correction window is limited.

Pre-Filing Checklist

Before filing, confirm:

  • All B2B invoices contain correct buyer GSTIN
  • CGST/SGST vs IGST applied correctly
  • HSN codes present
  • Invoice numbering is consecutive
  • Credit notes reference original invoices
  • GSTR-1 totals match Shopify sales
  • GSTR-1A amendments filed before GSTR-3B (if needed)

Credit note mismatches often originate from refund handling at the invoice stage. See how credit notes are generated correctly in Shopify invoicing workflows.

GSTR-1 is no longer a routine compliance form.

It determines:

  • Your tax liability
  • Your buyer’s ITC
  • Your reconciliation accuracy

If your Shopify data is not structured correctly, filing becomes manual and time consuming. Automated reporting ensures consistency, reduces errors, and shortens filing time significantly.