Compliance
Debit Note and Credit Note Under GST: Complete Guide (2026)
Issued an invoice with the wrong amount or rate? Here's how credit notes and debit notes work under GST to correct it without violating compliance.
12 Feb 20268 min read
Free · No signup required
GSTR-1 Export from Your Invoices
Stop re-typing invoices into the GST portal or paying your CA to do it. ZapInvoice classifies every invoice into the right GSTR-1 table automatically — preview the summary free, export portal-ready JSON and a CA-friendly CSV on Pro.
- CBIC Rule 46 compliant
- PDF made in your browser
- No credit card
Overview
What is GSTR-1?
GSTR-1 is the monthly (or quarterly, under the QRMP scheme) return of outward supplies that every regular GST-registered business must file. It reports every sale you made in the period — invoice by invoice for B2B, and in aggregate for small B2C sales — so that your buyers' GSTR-2B can be auto-populated and they can claim Input Tax Credit.
The return is organised into tables: B2B invoices (Table 4A), large inter-state B2C invoices above ₹1 lakh (5A), small B2C supplies aggregated by state and rate (7), credit/debit notes (9B), exports (6A), an HSN-wise summary of everything sold (12), and the serial-number ranges of documents issued (13). Misclassifying an invoice — or missing one — blocks your buyer's ITC and invites notices.
Most small businesses either re-enter every invoice on the GST portal manually or hand a shoebox of PDFs to their CA each month. Because ZapInvoice already knows each invoice's GSTIN, place of supply, rates and HSN codes, it can build the entire GSTR-1 summary automatically — and export it as the JSON the portal's offline tool accepts, plus a flat CSV register your CA can verify at a glance.
Who needs GSTR-1 (and when)
- Every regular GST-registered business — filing is mandatory even for nil returns.
- Monthly filers: due by the 11th of the following month.
- QRMP scheme (turnover ≤ ₹5 Cr): quarterly filing by the 13th of the month after the quarter, with optional monthly IFF for B2B invoices.
- Composition dealers do NOT file GSTR-1 — they file CMP-08/GSTR-4 instead.
- Late filing attracts a late fee per day and blocks your buyers from claiming ITC on your invoices.
Fields
What goes into each GSTR-1 table
- Table 4A — B2B
- Invoice-wise supplies to GST-registered buyers, grouped by their GSTIN. ZapInvoice routes any invoice with a client GSTIN here.
- Table 5A — B2C Large
- Inter-state invoices to unregistered buyers above ₹1 lakh, reported invoice-wise by place of supply.
- Table 7 — B2C Small
- All other B2C supplies, aggregated by state and tax rate — no invoice detail needed.
- Table 9B — Credit/Debit Notes
- Notes issued against earlier invoices, split between registered (CDNR) and unregistered (CDNUR) recipients.
- Table 6A — Exports
- Export invoices, split by with-payment-of-IGST vs LUT/bond (zero-rated).
- Table 12 — HSN Summary
- Quantity, taxable value and tax per HSN/SAC code across all supplies in the period.
- Table 13 — Documents Issued
- Serial-number ranges and counts of invoices, notes and vouchers issued in the period.
How it works
Generate in 3 simple steps
- 1
Invoice as usual
Create your invoices, credit notes and export invoices in ZapInvoice through the month — GSTIN, place of supply, rates and HSN are captured as you go.
- 2
Preview the summary
Open GSTR-1 in your dashboard, pick the month, and see every table — B2B, B2C, notes, exports, HSN — classified automatically. The preview is free.
- 3
Export JSON + CSV
On Pro, download the GSTN-shaped JSON for the portal's offline tool and a flat CSV register for your CA. Verify, upload, file.
FAQ
Frequently asked questions
Everything you need to know about gstr-1 export generation.
Is the GSTR-1 preview really free?
Yes. Any signed-in user can preview their full GSTR-1 summary — all tables, totals and the HSN breakdown — for any month, free. Exporting the JSON and CSV files is part of the Pro plan (₹199/month).
Can I upload the JSON directly to the GST portal?
The JSON follows the GSTN offline-tool shape, so it is designed as an upload-ready starting point. Always load it in the official GST Offline Tool first to validate against the current portal schema before filing — schemas change periodically.
How does ZapInvoice know which table an invoice belongs to?
From the invoice data itself: a client GSTIN routes it to B2B (4A); an inter-state unregistered invoice above ₹1 lakh goes to B2CL (5A); other B2C supplies aggregate into B2CS (7); credit/debit notes go to 9B; export invoices to 6A. The HSN summary (12) and document ranges (13) are computed across everything.
What is the B2C Large threshold?
Inter-state invoices to unregistered buyers above ₹1 lakh are reported invoice-wise in Table 5A. Everything below that (and all intra-state B2C) is aggregated in Table 7 by state and rate.
Does it handle credit notes and exports?
Yes. Credit and debit notes are classified into CDNR (registered recipients) or CDNUR (unregistered), and export invoices are split by with-IGST vs LUT/bond — matching how the portal expects them in Tables 9B and 6A.
What about advances and nil-rated supplies?
Tables 11 (advances) and 8 (nil-rated/exempt) are not yet included in the export — most service freelancers and small businesses don't need them. If you do, tell us; it's on the roadmap.
Free to use
Preview your GSTR-1 free
Create your invoices in ZapInvoice and the GSTR-1 summary builds itself — B2B, B2C, credit notes, exports and HSN, all classified automatically. Preview free; export JSON + CSV on Pro.
Guides
Read before you issue one
GST Basics
Place of Supply Under GST: How CGST, SGST, and IGST Are Decided (2026)
Place of supply is the single most important concept that determines which GST component you charge. Get it wrong and your buyer loses ITC. Here is how it works for goods, services, and exports.
26 May 20269 min read
Compliance
HSN & SAC Codes on GST Invoice: Complete Guide + Common Codes
HSN and SAC codes classify what you're selling under GST. Here's which code to use, how many digits are required, and a lookup for the most common categories.
5 Mar 20267 min read