GSTR-1 Master Guide

How to Generate GSTR-1 JSON File for E-Commerce Sellers (2026 Guide)

Whether you sell on Meesho, Amazon, Flipkart, or Myntra, the Goods and Services Tax Network (GSTN) requires outward supply returns to be uploaded in a strictly formatted .json file. Here is everything you need to know about the GSTN schema, table mappings, and generating your file in under 2 minutes.

Anatomy of the GSTN v5.0 JSON Schema

The GST Portal verifies every uploaded JSON against the government's official schema validator. A single missing field, extra comma, or negative taxable amount triggers an immediate rejection.

A compliant e-commerce JSON return contains the following key JSON arrays:

gstin: Your 15-character Supplier GSTIN matching the logged-in portal account.
fp: The 6-digit return period (e.g. 072026 for July 2026).
b2cs: Aggregated Table 7 retail orders grouped by Place of Supply (pos), supply type (sply_ty: INTER/INTRA), tax rate (rt), and taxable value (txval).
b2b: Individual Table 4 business invoices with buyer GSTIN, invoice number, date, and itemized tax breakdown.
hsn: Table 12 product-level turnover summaries matching aggregate outward supplies.
table14_15: Outward supplies facilitated through E-Commerce Operators (ECO) matching marketplace GSTR-8 returns.

// Sample GSTR-1 Table 7 B2CS JSON snippet
{
  "gstin": "24AAACG1234F1Z5",
  "fp": "072026",
  "b2cs": [
    {
      "sply_ty": "INTER",
      "pos": "27",
      "typ": "OE",
      "rt": 5.0,
      "txval": 84250.00,
      "iamt": 4212.50
    }
  ]
}
    

Why the Government Excel Utility Fails for E-Commerce

The official GST Offline Tool (Excel macro utility) was built in 2017 for brick-and-mortar stores issuing 20 to 50 invoices a month. When an e-commerce seller pastes 3,000 Meesho rows or 10,000 Amazon transaction lines, the VBA script hangs, freezes Microsoft Excel, or rejects files due to decimal rounding discrepancies.

With GSTWali's GSTR-1 Generator, your raw spreadsheets are processed client-side inside your browser in less than 2 seconds using high-speed WebAssembly parsing. No data is ever sent to external cloud servers, guaranteeing 100% privacy for your customer records.

Step-by-Step: Generating Your Return File

Download your monthly sales reports from Meesho, Amazon, Flipkart, or Myntra.
Open GSTWali GSTR-1 JSON Generator.
Upload your Excel or CSV sales spreadsheets.
GSTWali automatically maps state names to 2-digit POS codes, subtracts customer returns, and verifies HSN codes.
Click Download Portal JSON to save your ready-to-upload return file.

Generate Your GSTR-1 JSON File Right Now

Zero Excel macros. Zero schema errors. 100% in-browser privacy.

Generate GSTR-1 JSON File →

Already have your JSON? Read our step-by-step guide on uploading to the GST Portal.

Frequently Asked Questions (FAQ)

Can I upload Excel directly into the GST Portal for GSTR-1?

No. The GST Portal (services.gst.gov.in) only accepts offline uploads in JSON format (.json). Uploading Excel or CSV files directly is rejected by the portal.

Why does the government offline Excel utility freeze with marketplace reports?

The government offline tool uses legacy VBA macros and struggles with files containing more than a few hundred rows. E-commerce reports with 1,000 to 50,000 rows cause it to crash. Modern in-browser tools like GSTWali process tens of thousands of rows in under 2 seconds.

What HSN digit requirements apply in Table 12?

Businesses with aggregate turnover up to ₹5 Crore must report at least 4-digit HSN codes for B2B supplies (optional for B2C). Businesses with turnover above ₹5 Crore must report 6-digit HSN codes for all outward supplies.