How do I file GSTR-1 on the GST portal after downloading the JSON?

▶ Watch: filing your monthly GSTR-1 + claiming TCS (Hindi walkthrough)

▶ Watch: quarterly (QRMP) GSTR-1 filing + TCS claim (Hindi walkthrough)

1. Log in at gst.gov.in and go to Services → Returns → Returns Dashboard.

2. Select the Financial Year and Period (month or quarter) and click SEARCH.

3. On the GSTR-1 tile, click PREPARE OFFLINE - this is where the JSON goes ("offline" just means the data was prepared outside the portal).

4. Under Upload, choose the AprilTax file GSTR1_<GSTIN>_MMYYYY.json and click Open - the upload starts immediately.

5. Wait ~1-2 minutes, then check the upload status: Processed means every record was accepted. Processed with Error means some rows bounced - decode and fix them here before continuing.

6. Go back to the GSTR-1 tile and open PREPARE ONLINE once - spot-check that the tables match your AprilTax detailed view: B2B count, B2C totals, Table 12 HSN, Table 13 documents.

7. Click Generate Summary (bottom of the GSTR-1 page). The portal consolidates all uploaded records - this can take a few minutes during peak days.

8. Click Proceed to File/Summary, review the final summary, and tick the acknowledgement checkbox.

9. Click File Statement, pick your authorised signatory, and sign: File with EVC (OTP on the registered mobile/email - what most proprietors use) or File with DSC (companies and LLPs must use DSC).

10. Done - the portal issues an ARN (Acknowledgement Reference Number) and the status turns Filed. Save the ARN; it's your proof of filing. GSTR-1 lines also auto-populate your GSTR-3B and your buyers' GSTR-2B.

⚠️ Filing is final - a filed GSTR-1 can't be revised. Mistakes are corrected through the amendment tables of a LATER month's return, so do the table spot-check (step 6) before File Statement. Official reference: GST portal manual - Form GSTR-1.