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Workflow Overview

The GSTR-1 filing process follows this sequence:
  1. Authenticate - Create a taxpayer session (valid for 6 hours)
  2. Save Data - Upload your GSTR-1 data to the GST portal for validation
  3. Initialize Filing - Process and validate the saved data
  4. Get Summary - Retrieve section summaries and checksum required for filing
  5. Generate EVC OTP - Get Electronic Verification Code OTP
  6. File Return - Submit the return with OTP verification
Status Polling: Check the GST Return Status every 10-15 seconds after saving or proceeding to file. Processing typically completes within 1-2 minutes. If status shows validation errors, fix the data and save again before proceeding.
Prerequisites: Ensure you have filed all previous period returns before filing the current period. Also ensure your Taxpayer access token is valid (6-hour validity) throughout the filing process.
1

Authenticate and Get Taxpayer Session

Before filing GSTR-1, you must authenticate and create a taxpayer session. Follow the steps in the Generate Taxpayer Session recipe to obtain a Taxpayer access token.This access token is required for all GST Taxpayer API calls and is valid for 6 hours.
2

Save GSTR-1 Data

Once you have the Taxpayer access token, save your GSTR-1 data using the Save GSTR-1 endpoint.Provide all outward supply details including B2B invoices, B2CL invoices, exports, credit/debit notes, HSN summary, and other required sections. The data will be saved on the GST portal for review before filing.

cURL Request

curl --request POST \
  --url 'https://api.sandbox.co.in/gst/compliance/tax-payer/gstrs/gstr-1/2023/12' \
  --header 'authorization: {taxpayer-access-token}' \
  --header 'x-api-key: xxxxxxxxxxxxxx' \
  --header 'x-api-version: 1.0.0' \
  --header 'Content-Type: application/json' \
  --data '{
  "fp": "112023",
  "gstin": "29AAACQ3770E000",
  "gt": 3782969.01,
  "cur_gt": 3782969.01,
  "b2b": [...],
  "b2ba": [...],
  "b2cl": [...],
  "b2cla": [...],
  "cdnr": [...],
  "cdnra": [...],
  "b2cs": [...],
  "b2csa": [...],
  "exp": [...],
  "expa": [...],
  "hsn": {...},
  "nil": {...},
  "txpd": [...],
  "txpda": [...],
  "at": [...],
  "ata": [...],
  "doc_issue": {...},
  "cdnur": [...],
  "cdnura": [...]
}'
The response will include a reference_id which you can use to check the status of the save operation. You can optionally poll the GST Return Status endpoint using this reference ID.
3

Proceed to File

After saving your GSTR-1 data, proceed to file using the New Proceed endpoint with is_nil=N to indicate this is not a nil return.

cURL Request

curl --request POST \
  --url 'https://api.sandbox.co.in/gst/compliance/tax-payer/gstrs/gstr-1/2023/12/new-proceed?is_nil=N' \
  --header 'authorization: {taxpayer-access-token}' \
  --header 'x-api-key: xxxxxxxxxxxxxx' \
  --header 'x-api-version: 1.0.0' \
  --header 'Content-Type: application/json' \
  --data '{
  "gstin": "29AAACQ3770E000",
  "ret_period": "122023"
}'
The response will include a reference_id that you can use to track the filing initialization status. You can periodically check the status using the GST Return Status endpoint until it’s ready for filing.
4

Get GSTR-1 Summary

After initializing the filing, retrieve the GSTR-1 summary using the GSTR-1 Summary endpoint (GET method) to verify the data and obtain the section summaries (sec_sum) and checksum (chksum) required for filing.The summary includes table-wise data validation results and the checksum that will be used in the filing request. You can optionally use the summary_type=long query parameter to get a detailed summary.

cURL Request

curl --request GET \
  --url 'https://api.sandbox.co.in/gst/compliance/tax-payer/gstrs/gstr-1/2023/12?summary_type=long' \
  --header 'authorization: {taxpayer-access-token}' \
  --header 'x-api-key: xxxxxxxxxxxxxx' \
  --header 'x-api-version: 1.0.0'
The response will contain the complete GSTR-1 data with section summaries and checksum. Extract the sec_sum array and chksum value from the response as they are required for the filing request in the next step.
5

Generate EVC OTP

To file GSTR-1, you need to generate an EVC (Electronic Verification Code) OTP using the Generate EVC OTP endpoint.Provide the PAN (Permanent Account Number) associated with the taxpayer’s GST registration. The OTP will be sent to the registered mobile number or email.

cURL Request

curl --request POST \
  --url 'https://api.sandbox.co.in/gst/compliance/tax-payer/evc/otp?gstr=gstr-1' \
  --header 'authorization: {taxpayer-access-token}' \
  --header 'x-api-key: xxxxxxxxxxxxxx' \
  --header 'x-api-version: 1.0.0' \
  --header 'Content-Type: application/json' \
  --data '{
  "pan": "ABCCQ3123E"
}'
The OTP will be sent to the registered contact details. You’ll need this OTP in the next step to complete the filing.
6

File GSTR-1

Once you have the EVC OTP, file your GSTR-1 using the File GSTR-1 endpoint.Include the PAN and OTP as query parameters, along with the return period and section summaries in the request body. The section summaries include checksums for data validation.

cURL Request

curl --request POST \
  --url 'https://api.sandbox.co.in/gst/compliance/tax-payer/gstrs/gstr-1/2023/12/file?pan=AAACJ3770E&otp=123456' \
  --header 'authorization: {taxpayer-access-token}' \
  --header 'x-api-key: xxxxxxxxxxxxxx' \
  --header 'x-api-version: 1.0.0' \
  --header 'Content-Type: application/json' \
  --data '{
  "ret_period": "122023",
  "newSumFlag": true,
  "sec_sum": [...],
  "gstin": "29AAACQ3770E000",
  "chksum": "dacc6e65dd4342f36377e25d6408a6c59cdd518e9512bb84b1f4103bfa42a26c"
}'
Upon successful filing, the response will confirm that GSTR-1 has been filed for the specified return period.