MorGSTGSTR-1 tables explained
Each GSTR-1 table holds one kind of outward supply or correction. Business invoices to registered buyers go in Table 4, large inter-state B2C invoices in Table 5, exports in Table 6, other B2C sales in Table 7, credit and debit notes in Table 9B, and the month's document series in Table 13.
By the MorGST team. Last reviewed 8 November 2026.
The tables, in the order you meet them
| Table | What goes in it | How it is reported |
|---|---|---|
| 4A, 4B, 6B, 6C | Sales to registered buyers (B2B), reverse-charge sales, supplies to SEZ units and deemed exports | Invoice by invoice |
| 5A | Inter-state B2C invoices above Rs 2.5 lakh (B2C Large) | Invoice by invoice |
| 6A | Exports of goods or services | Invoice by invoice |
| 7 | All other B2C sales (B2C Others) | Totals by place of supply and rate |
| 8A to 8D | Nil-rated, exempt and non-GST supplies | Totals by type |
| 9A | Amendments to B2B and B2C Large invoices reported earlier | Original and revised details |
| 9B | Credit and debit notes, to registered buyers (CDNR) and unregistered buyers (CDNUR) | Note by note |
| 9C | Amendments to credit and debit notes reported earlier | Original and revised details |
| 10 | Amendments to B2C Others (Table 7) | By original month |
| 11A, 11B | Advances received (tax due) and their later adjustment against invoices | By place of supply and rate |
| 12 | HSN-wise summary of outward supplies. The portal asks for B2B and B2C supplies separately. | Totals by HSN code |
| 13 | Documents issued: each series from number to number, total issued and cancelled | By series |
| 14 | Supplies made through e-commerce operators | By operator GSTIN |
Three choices that trip people up
- B2C Large or B2C Others? Only inter-state B2C invoices above Rs 2.5 lakh are listed one by one in Table 5. Everything else to unregistered buyers is summed in Table 7.
- Credit notes are negative sales. They go in Table 9B against the original invoice, and reduce the tax in the return. Notes to unregistered buyers are reported separately from notes to registered buyers.
- Fixing last month's mistake. Do not edit the old return. Report the correction in Table 9A, 9C or 10 of the current one, with the original invoice number or month.
Check before you file
The portal layout and thresholds can change by notification, so confirm each table on the GST portal before you file. MorGST builds these tables from your sales sheet, lets you open the documents behind each one, and exports GSTR-1 JSON, Tally XML and Excel. It does not file the return.
Questions
Where do B2C sales go in GSTR-1?
Inter-state B2C invoices above Rs 2.5 lakh go in Table 5 (B2C Large), invoice by invoice. All other B2C sales go in Table 7 (B2C Others), summed by place of supply and rate.
Where do credit and debit notes go in GSTR-1?
In Table 9B: notes to registered buyers (CDNR) and to unregistered buyers (CDNUR) are listed separately.
Where are exports reported in GSTR-1?
In Table 6A for exports of goods or services. Supplies to SEZ units and deemed exports go in Table 4 with the B2B invoices.
Where do I correct an invoice I already reported?
In Table 9A (amended B2B and B2C Large invoices), 9C (amended notes) or Table 10 (amended B2C Others), using the original invoice number or month.