1
Capture clean master data
Store the customer name, GSTIN and state correctly before raising the first invoice.
Monthly workflow
Prepare the report while you invoice.
2
Record every outward supply
Use consistent invoice numbers, dates, HSN/SAC codes, taxable values and tax rates.
3
Review B2B and B2C
Registered-recipient invoices appear separately from unregistered or consumer sales.
4
Check HSN summary
Review taxable value and tax amounts grouped by the saved item classifications.
5
Export for verification
Download the selected date range to Excel and share it with your accountant.
6
File through an authorised route
Use the GST portal or your GST professional after confirming the final figures.
Scope: Billorex produces GSTR-1-style working summaries from the invoices you enter. It does not claim to file the return or replace professional review.
GSTR-1 tables
Key GSTR-1 tables at a glance.
The GST Portal separates outward supplies by recipient and transaction type. The exact portal layout can change, so use this as a working map and confirm the current return before filing.
4
B2B invoices
Tables 4A, 4B, 6B and 6C cover taxable outward supplies to registered persons in the relevant categories.
5
B2C Large
From the August 2024 tax period, Table 5A/5B is used for specified inter-state supplies to unregistered persons where invoice value is more than ₹1 lakh.
6A
Exports
Export invoices are reported in Table 6A, with related export details as applicable.
B2CS
B2C Small
B2C Small covers consumer or unregistered-buyer supplies that are not reported as B2C Large. The GST Portal FAQ describes B2C as supplies from a registered supplier to an unregistered buyer.
12
HSN summary
From May 2025, Table 12 is split into separate B2B and B2C HSN summary tabs on the GST Portal.
13
Documents issued
Table 13 captures document-series details. The GST Portal requires it for summary generation when specified outward-supply tables contain data.
Current portal reference: Review the GST Portal GSTR-1 guide before filing. Billorex prepares working summaries and does not file the return.
Data quality
What to check before giving the report to your CA.
- Reporting period and invoice dates
- Unique invoice number for each sale
- Customer GSTIN format for B2B supply
- Correct place of supply
- Correct GST rate on each line
- HSN/SAC classification
- Taxable value and discount treatment
- Credit/debit notes handled separately where needed
Inside Billorex
Reports connected to the original invoices.
Because the summary is generated from saved invoices, correcting a customer or invoice record improves the next report instead of forcing the same correction across multiple sheets.
TaskSeparate spreadsheetBillorex
Re-enter sales dataOftenNo
B2B/B2C groupingManualGenerated
HSN-wise summaryManual formulaGenerated
Excel handoffYesYes
GSTR-1 report questions
What is GSTR-1?
GSTR-1 is the statement of outward supplies in which registered taxpayers report sales and related invoice details for the applicable tax period.
What is B2CS in GSTR-1?
B2CS means B2C Small. It is used for consumer or unregistered-buyer supplies that are not reported as B2C Large, subject to the current GST Portal rules for the tax period.
What changed in GSTR-1 Table 12 from May 2025?
The GST Portal split the HSN-wise summary into separate B2B Supplies and B2C Supplies tabs from the May 2025 tax period.
Does Billorex upload invoices directly to the GST portal?
No. Billorex prepares summaries and exports for review. Portal filing or upload must be completed separately through an authorised account or professional workflow.
Why is the customer GSTIN important?
A valid recipient GSTIN helps classify a sale as B2B and connect the invoice with the registered recipient's GST records.
Can I select a custom date range?
Yes. Billorex reports use the chosen From and To dates, which helps review a month, quarter or another working period.
Build your GST report as you bill.
Create accurate invoice records now, then export the period for your accountant when it is time to review.
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