GSTR-1 JSON Generator (India, Beta)

About the GSTR-1 JSON Generator (India, Beta)

Prepare GSTR-1 from the sales data you already keep: an Excel or CSV sales register (from Tally, Busy, Vyapar, Zoho or your own sheet) with the HSN/SAC code and GST rate of each item, a Shopify, WooCommerce or Amazon export, or invoices saved by the Invoice Generator. Every document is checked — GSTIN check characters, places of supply, rates, document numbers, HSN codes against GSTN’s HSN/SAC master — and sorted into the tables of the return: B2B, SEZ and deemed exports, B2C large and others, exports, nil-rated and exempt supplies, credit and debit notes, the HSN summary and the documents issued.

The result is the JSON that GSTN’s offline tool makes, for Prepare Offline → Upload on the GST portal, with a review workbook in GSTN’s column layout and the offline tool’s section CSV files. This is a beta: check the totals against your books and the portal’s summary before you file. MySmartCoPilot never logs in to the portal and never files a return.

Common uses

• Accountants preparing GSTR-1 for clients whose billing software has no GST return export.
• Mac and Linux users, and anyone without the offline tool’s Windows and Excel setup.
• Shopify, WooCommerce and Amazon sellers turning a month of orders into B2C tables and the HSN summary.
• Checking a month’s register before filing: which documents fall in which table, and whether the HSN summary adds up.

Where each document goes

• B2B (tables 4A, 4B, 6B, 6C): invoices to registered customers, SEZ supplies with or without payment, deemed exports and intra-State supplies attracting IGST, one entry per customer GSTIN and per GST rate.
• B2C large (table 5): inter-State invoices to unregistered buyers above ₹1,00,000. B2C others (table 7): every other B2C sale, added up by place of supply and rate, net of credit and debit notes on them.
• Exports (table 6A): with or without payment of IGST, with port code and shipping bill when the sheet has them.
• Nil-rated, exempt and non-GST supplies (table 8): lines marked Nil, Exempt or Non-GST, split into inter- and intra-State, registered and unregistered.
• Credit and debit notes (table 9B): to registered customers, and to unregistered buyers when the invoice was B2C large or an export.
• HSN summary (table 12): every supply by HSN/SAC code, unit and rate, in GSTN’s B2B and B2C tabs, with the description from GSTN’s HSN/SAC master; services have no unit or quantity.
• Documents issued (table 13): invoice, credit note and debit note series from the lowest to the highest number. Numbers missing in between are counted as cancelled, and named, so you can correct them.

Checks before the file is written

Each document is checked for a valid customer GSTIN (and not your own), a place of supply that is one of GSTN’s State codes, a GST rate GSTR-1 accepts, a document number of at most 16 letters, digits, hyphens and slashes, and export details in the form the return takes (a shipping bill number of up to 7 digits with its date). HSN codes need at least 4 digits, or 6 above ₹5 crore of turnover, and must be in GSTN’s HSN/SAC master. Table 12’s total is compared with the other tables, so a line left out of one shows up.

The format, and why this is a beta

The JSON follows GSTN’s Returns Offline Tool — the file it writes for Prepare Offline → Upload, its GSTR-1 Excel template and its sample CSV files — including how it numbers items (rate × 100 + 1), leaves out empty tables and receiver names, and splits files larger than its limits. GSTN changes the format from time to time, and some returns (amendments, advances, e-commerce operator tables 14 and 15) are not made here, so the tool stays a beta: it is checked against each new offline tool release, and the checklist on the page says what to verify. GSTR-1 itself is rule 59 of the CGST Rules, 2017, on CBIC’s tax information portal.

E-invoices and GSTR-1

Invoices and notes reported to the IRP as e-invoices reach GSTR-1 by themselves. If you e-invoice, tick Leave out documents I report through e-invoices: B2B, SEZ, export and their notes are then left to the IRP, while the HSN summary and the documents issued still count them. The E-Invoice JSON Generator makes the e-invoice upload from the same sales data.

Limitations

• Beta: verify the totals and the portal’s summary before filing; the portal’s own checks are final.
• Amendments (B2BA, B2CLA, CDNRA and others), advances received and adjusted (tables 11A and 11B), supplies through e-commerce operators (tables 14 and 15) and the 65% rate of tax are not prepared.
• Credit notes reduce the HSN quantity as if goods were returned; for a price-only note, correct the quantity in table 12.
• A quarterly return leaves out B2B invoices and notes already furnished through the Invoice Furnishing Facility (IFF) only when you tick that option; it cannot see what you furnished, so the whole of the first two months is left out.
• Table 13 treats numbers missing from a series as cancelled; correct it if those documents were issued elsewhere.
• This is not a GSTN tool and it does not file returns.

Privacy

Your sales data and the return are read and written in your browser; nothing is uploaded. Business details and column choices are kept in this browser. GSTN’s HSN/SAC master is a static file of this site.