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Glossary

GSTR-1

In One Line

The monthly (or quarterly) return where you report every sales invoice you've issued — due by the 11th of the following month for monthly filers.

This is the return that feeds your customers' input tax credit claims — if your GSTR-1 doesn't match what a business customer expects, it can hold up their ITC and trigger a query back to you. Marketplace sellers in particular need this to reconcile cleanly against what the platform reports.

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