Filing GSTR-1 as a freelancer or service exporter? Learn how to report B2B, export, and SEZ invoices correctly, deadlines, and how to fix common errors.

What is GSTR-1?

GSTR-1 is the monthly (or quarterly) return where you report all outward supplies — domestic invoices, exports, SEZ supplies, and credit/debit notes. It is the foundation of the GST system: your buyer's ITC (input tax credit) depends entirely on what you file in GSTR-1.

Who needs to file GSTR-1?

Every GST-registered person, except composition dealers and a few special categories. Freelancers and consultants with turnover above ₹20 lakh (₹10 lakh in special-category states) must register and file.

Filing frequency

Annual turnover	Frequency	Due date
Up to ₹5 crore (QRMP)	Quarterly	13th of month after quarter
Above ₹5 crore	Monthly	11th of next month

Key tables for service exporters

Table 4 — B2B invoices

Domestic invoices to GST-registered clients. Include the buyer's GSTIN.

Table 6A — Exports

This is the critical table for service exporters. Report:

Invoice number and date
Port code (use INZER for service exports)
Shipping bill = leave blank for services
With/without payment of tax — choose "Without payment" if you have a valid LUT
Currency and INR equivalent

Table 6B — SEZ supplies

Invoices to SEZ units or developers. Treated as zero-rated.

Table 9 — Amendments

Fix any incorrect invoices from previous periods.

Step-by-step: Filing GSTR-1

Log in to gst.gov.in → Returns Dashboard
Select the period and click Prepare Online (or upload JSON)
Fill Table 4 for B2B, Table 6A for exports, Table 7 for B2C
Click Generate Summary and verify totals match your books
Submit (locks the return) → File with DSC/EVC
Download the filed return for your records

Common errors and fixes

"Invalid GSTIN" — verify the buyer's GSTIN on the GST portal search
HSN summary mismatch — Table 12 must match line items; use SAC 998314 for IT services, 9982 for legal/consulting
Export invoice without LUT number — add LUT details in Table 6A or pay IGST
Currency conversion mismatch — use the CBIC exchange rate notified for the month, not the bank's rate

Late filing penalties

₹50/day (₹25 CGST + ₹25 SGST), capped at ₹5,000
₹20/day for nil returns
Plus interest at 18% p.a. on any tax due

How Zolance helps

Zolance auto-generates a GSTR-1-ready export with B2B, exports, and amendments split into the correct tables, applies CBIC exchange rates automatically, and validates GSTINs before filing. Open the GSTR report.

FAQs

Do I need to file GSTR-1 if I only have export income?

Yes. Exports are zero-rated but still must be reported in Table 6A.

What if I missed last month's GSTR-1?

File it with late fees; you cannot file the current month until previous returns are cleared.

Can I revise GSTR-1?

No — but you can amend specific invoices in Table 9 of a future return.

GSTR-1 Walkthrough for Freelancers and Service Exporters