GSTR-1/3B JSON Builder

GSTR-1 JSON is a structured data file containing all outward supply details that must be uploaded to the GST portal. The GSTN system accepts only JSON format for return data, and each table (4A through 9C) has specific JSON structures with mandatory fields like invoice number, date, value, GSTIN of recipient, tax rate, and tax amount. Our builder generates this JSON automatically from your invoice data.

GSTR-1 JSON covers 9 tables: Table 4A (B2B supplies - forward charge), Table 4B (B2B supplies - reverse charge), Table 6A (zero-rated supplies without tax payment), Table 6B (zero-rated supplies with tax payment), Table 6C (inward supplies attracting reverse charge), Table 8A (credit notes - forward charge), Table 8B (credit notes - reverse charge), Table 8C (debit notes), Table 9B (export invoices), and Table 9C (deemed exports). Our builder covers all tables comprehensively.

GSTR-3B JSON covers 9 sections: Section 3.1(a) (outward taxable supplies - forward charge), 3.1(b) (outward taxable supplies - reverse charge), 3.1(c) (inward supplies attracting reverse charge), 3.1(d) (zero-rated supplies), 3.1(e) (other outward - nil rated, exempt), 3.1(f) (non-GST supplies), Section 4 (ITC details), Section 5 (interest on late payment), Section 6 (late fees), and Section 8.1 (cash/IGST payment). Each section has specific JSON field requirements.

For monthly filers: GSTR-1 is due by the 11th and GSTR-3B by the 20th of the following month. For QRMP scheme quarterly filers: GSTR-1 is due by the 13th of the month following each quarter. Late filing attracts a penalty of Rs. 50 per day (Rs. 20 if nil tax liability), capped at Rs. 10,000, plus interest at 18% per annum on any unpaid tax.

Late filing of GSTR-1 attracts Rs. 50 per day (Rs. 20/day for nil tax liability). Late filing of GSTR-3B attracts Rs. 50 per day (Rs. 20/day for nil tax liability), capped at Rs. 10,000. Additionally, if tax is not paid on time, interest is charged at 18% per annum from the day after the due date until the date of payment. These penalties compound quickly, making timely filing essential.

Yes, you can generate GSTR JSON files yourself using the offline utility provided by GSTN or through accounting software. However, manual generation is prone to errors in data mapping, schema compliance, and table coverage. Our CA-supervised builder eliminates these risks with automated validation and professional review.

Table 8 in GSTR-1 captures credit notes and debit notes. Table 8A covers credit notes for forward charge supplies, Table 8B for credit notes for reverse charge supplies, and Table 8C for debit notes. Each note requires the original invoice reference number and date, note number and date, note value, pre-GST value, difference, and applicable tax rate and amount in the JSON format.

GSTR-3B Section 4 captures Input Tax Credit details across multiple fields: 4(A) - ITC on inward supplies (other than reverse charge and imports), 4(B) - ITC on inward supplies attracting reverse charge, 4(C) - ITC on imports of goods and services, 4(D) - ITC on input services, 4(E) - ineligible ITC (Rule 42/43), 4(F) - transitional ITC, and 4(G) - total eligible ITC. The JSON must accurately compute and categorize ITC across these sub-fields.

Table 9C in GSTR-1 captures deemed export invoices where tax is paid by the supplier under notification. The JSON requires: shipping bill number, shipping bill date, export type (with/without payment), tax rate, taxable value, and integrated tax amount. The data must match the details in the shipping bill and export documentation.

Amendments to previously filed GSTR-1 can be made in subsequent months' returns. The JSON for amendments includes the original filing period reference and the corrected details. Our builder generates amendment JSON with proper references to the original invoice details, ensuring GSTN correctly processes the changes.

GSTR-1 is an outward-supply return detailing all sales invoices, credit/debit notes, and other supply types across 9 tables. GSTR-3B is a summary return containing tax liability, ITC claims, interest, and late fees across 9 sections. GSTR-1 is the source data; GSTR-3B is the consolidated summary. Both must be filed monthly or quarterly, and they must be consistent with each other.

Zero-rated exports appear in Table 6A (exports without IGST payment) and Table 6B (exports with IGST payment). The JSON includes shipping bill number, shipping bill date, port code, shipping bill value, and for Table 6B, the IGST amount paid. Additionally, a separate export invoice is generated under Table 9B with export-specific fields like shipping bill details and export type.

No, GSTR-1 and GSTR-3B must be filed separately through the GST portal. However, our builder can generate both JSON files simultaneously, and we can file both returns back-to-back. For users on the common portal (post-2025 integration), both returns can be filed from a single dashboard, but they remain separate compliance requirements.

We perform 20+ validation checks including: GSTIN format validation, HSN/SAC code verification, tax rate consistency, invoice number format, place of supply mapping, inter-state vs intra-state tax accuracy, ITC eligibility verification, reconciliation with GSTR-2A/2B, duplicate invoice detection, amendment tracking, and full schema compliance against the latest GSTN version.

Yes, we handle QRMP (Quarterly Return with Monthly Payment) scheme filings. Under QRMP, taxpayers file GSTR-1 quarterly and GSTR-3B monthly. We generate quarterly GSTR-1 JSON with all tables covering the full quarter's transactions and monthly GSTR-3B JSON for each month's tax payment and ITC claims. We also support the Invoice Furnishing Facility (IFF) for QRMP users.