We use cookies to understand which pages and tools are useful, nothing more — no ad tracking across other sites. You can change this later from the footer.

Skip to content
Lekhya.in

GSTR-1

The monthly or quarterly GST return on which a registered taxpayer reports its outward supplies (sales).

Related terms

  • GSTR-2B

    An auto-generated statement showing the input tax credit available to a taxpayer based on what its suppliers have reported, used as the reference point for ITC reconciliation.

  • GSTR-3B

    The monthly summary GST return on which a taxpayer declares its tax liability and claims input tax credit.

  • E-Invoice

    An invoice authenticated electronically through the GST Invoice Registration Portal (IRP), generating a unique Invoice Reference Number (IRN), mandatory for specified turnover thresholds.

  • GST Credit Note / Debit Note

    Documents issued to adjust a previously issued GST invoice — a credit note to reduce the taxable value or tax, a debit note to increase it.

Browse every term

231 terms in total, or go deeper with working procedures and worked examples in the resource library.

Back to the glossaryOpen the resource library