IndiaAuditLens
Prepare, approve, and file GSTR-1
GSTR-1 live filing is controlled. It requires qualified portal writes, current source data, reconciliation gates, approval, an authorised signatory, EVC OTP, and ARN confirmation.
By IndiaAuditLens product team · Updated 2026-10-16
Before you begin
Confirm the client, GSTIN, financial year, period, and filing frequency. Refresh books, e-Invoice, portal, and reconciliation sources for that scope. Resolve blocking validation and reconciliation items. Keep an eligible partner, authorised signatory, and live portal session available. Never ask the signatory to share an OTP outside the secure filing field.
Prepare and stage
Open the GSTR-1 period and verify GSTIN/FY/period/frequency. Review the government-format summary and invoice sections, amendments, HSN/document-issued data, e-Invoice exclusions, and validation errors. Resolve blocking reconciliation differences. For NIL, confirm there are no outward supplies, credit notes, taxed advances, saved portal documents, e-Invoice auto-population, or non-zero portal summary. Review QRMP/IFF messaging. IFF documents are excluded where appropriate; quarterly HSN, document-issued and B2C coverage still requires review. Open the File step. Its four stages sit on the…
Advances, amendments and Table 15
The Books step's Other tables of this return holds three registers apart from the sales. What you save there reaches the preview, the JSON download, the filing and the GSTR-3B built from the books.
Advances · 11A and 11B: enter advances received (11A) and advances adjusted against invoices (11B), with the place of supply, rate and tax. A row the checks refuse says why. Amendments of earlier returns: enter each change to a document filed in an earlier GSTR-1 (Tables 9A, 9C, 10, 11, 14A and 15A) with the original document's number and date, as the portal asks. The return carries the change; the GSTR-3B built from the books takes its difference in tax. Table 15 · as e-commerce operator: enter the supplies on which the client, as an e-commerce operator, pays the tax under section 9(5).…
Sales made through an e-commerce operator (Table 14) come from the sales register: the operator's GSTIN and whether the operator collects tax under section 52 or pays it under section 9(5). A 9(5) supply also reaches GSTR-3B Table 3.1.1(ii).
Approve
Review the stage and gate status. If data changed, re-stage so the gate is rechecked. Select the authorised signatory. The card shows the signatory's name and the mobile ending the OTP goes to, when the firm has recorded them (add or edit them on the same card). An eligible partner clicks Approve (partner). The normal control expects approver ≠ preparer. Use the logged single-signer route only under approved small-firm policy.
Connect, send OTP, and file
Establish the live GST portal session if absent. Click Send OTP. Obtain the EVC OTP from the authorised signatory and enter it only in EVC OTP. Review the final scope/confirmation. Click Confirm and file once. Wait for FILEDCONFIRMED and the ARN.
If status is Pending Confirmation or manual verification is required, filing actions freeze. Click Refresh status and verify the portal result; do not submit again until duplicate risk is cleared.
Expected result
The period shows GSTR-1 filed · ARN … and filing history binds the scope, actors, approval, provider result, and ARN.