GST reports and GSTR-1 files

The GST & accounts page (under Back office in the menu) turns an outlet's settled bills into the files a restaurant, or its CA, needs every month: GSTR-1 CSVs, a sales register, summaries by day, payment mode and tax rate, and Tally Prime files. It is available on every plan, including the trial, for owners and managers.

These files are prepared from your bills to save retyping. They are not tax advice. Please have your CA or accountant review them before you file GSTR-1 or post to Tally, especially the first month and whenever you change tax settings.

Choosing the outlet and period on GST & accounts

At the top of GST & accounts:

• Outlet: each outlet reports on its own GSTIN, so choose the outlet first. If you have outlets in two states, you file two GSTR-1 returns.
• Period: Last month (the default, because GSTR-1 is usually filed for the month just gone), This month (month to date), or Custom with From and To dates (up to one year, for quarterly filers or audits). Tap Apply after choosing custom dates.

The page heading confirms the outlet, its GSTIN and the period, for example "Last month · settled bills, Asia/Kolkata time".

Which bills are included: bills settled within the period, by the outlet's local time. A bill opened at 11:50 pm on the 31st and paid at 12:10 am on the 1st belongs to the new month, because that is when the invoice was issued. Bills still open are left out until they are settled. Cancelled bills are never counted in sales; they appear only in Documents issued and the sales register.

The summary cards and warnings

Four cards sum up the period:

• Taxable value, with the number of settled bills.
• GST collected, split into CGST and SGST (and IGST if any).
• Invoice value: taxable value plus tax and round off. Tips are shown separately as "+ tips … = total", because tips are never taxed.
• Cancelled bills, with the amount not billed.

Yellow warnings appear above the cards when something needs attention, for example:

• "Add the outlet's GSTIN in Settings → Outlet so bills and place of supply are correct."
• The GSTIN doesn't look valid, or fails the check-digit test.
• A tax on your bills isn't named CGST, SGST or IGST, so it can't go in the GST columns. Rename the outlet's tax components.
• Some bills carry IGST, or some bills have no GST (nil-rated or exempt sales go in GSTR-1 Table 8, not B2CS).
• Some bill numbers in the range belong to bills still open or settled in another period. That's normal, but mention it to your CA.

Reconciliation: checking the numbers before you file

Below the cards, the reconciliation box checks every settled bill:

• items − discounts + charges + tax + round off + tips = bill total,
• each tax line matches its rate on the taxable amount (within one paisa), and
• payments received = bill total.

It then ties every report back to the sales register (B2CS, HSN summary, tax-rate summary, day-wise totals, payments and documents issued). A green Everything reconciles means the files agree with each other. Otherwise the bills that don't add up are listed with What doesn't add up, for example "Payments are ₹20 short of the total". Open those bills and fix them before filing. Reconciliation CSV downloads the same checks.

The taxable value of each bill is its total minus tip, round off and tax. This works whether your prices include tax or not.

The GSTR-1 reports: B2CS, HSN and Documents

The tabs on the page show each report, and each has a CSV in the GST offline tool's format:

• B2CS · Table 7: sales to customers without a GSTIN, totalled by place of supply and rate. Type is OE (not through an e-commerce operator). Place of supply is your outlet's state, taken from the GSTIN. Swiggy and Zomato orders are not in AirQR's bills; the aggregator pays GST on them and your CA reports them separately.
• HSN · Table 12: the rate-wise HSN/SAC summary for the B2C tab, as the GST portal asks since May 2025. Restaurant service uses SAC 996331 by default (change it under Settings → GST & accounting: 996332 for bars, 996334 for outdoor catering). Services are reported with UQC "NA" and quantity 0. If you have no B2B sales, the portal still wants one B2B row with zeros.
• Documents · Table 13: the lowest and highest bill numbers settled or cancelled in the period, with Total issued, Cancelled and Net issued.
• Non-GST · VAT (only when you have non-GST sales): liquor taxed with state VAT and tax-free items, from tax classes. They are left out of B2CS and HSN. The tab shows their value and tax per class (report the value in GSTR-1 Table 8, non-GST supplies) and a VAT sales report per day and rate for your state VAT return. Both have CSVs, and they're in the ZIP. Refunds on a mixed bill are split between GST and VAT in the bill's proportions. HSN rows use each GST class's own HSN/SAC when you set one.

To file with the GST offline tool: create a GSTR-1 for your GSTIN and period, import the B2CS CSV in Table 7, the HSN CSV in the B2C tab of Table 12, and the documents CSV in Table 13. Add anything AirQR doesn't know about (B2B invoices, credit notes, other income), then generate the JSON and upload it on the portal.

Sales register and summaries

• Sales register: one row per bill settled or cancelled in the period, with date, bill number, type, table or guest, items, discounts, charges, taxable value, tax, round off, tip, total and how it was paid. Cancelled bills show with zero amounts. The screen shows the first 300 bills; the CSV has every bill and a totals row.
• Tax rates: settled bills by GST rate, with taxable value and each tax head.
• Day-wise: per local day, bills, cancelled, items, discounts, charges, taxable value, tax, round off, tips and total. It matches the cash drawer day-end figures.
• Payments: money received by cash, card, UPI, online and other, with tips and share.
• Refunds: refunds recorded on settled bills in the period (see below), with a CSV.

Refunds in GST reports

A refund recorded with Record refund on a settled bill is a sales return. AirQR reports it in the month the refund was given, not the month of the bill:

• The refund is split into taxable value and tax in the same proportions as the original bill (for example, ₹210 back on a 5% bill is ₹200 taxable value + ₹5 CGST + ₹5 SGST). Anything above the bill's invoice value is a tip given back and carries no GST.
• B2CS and HSN for that month are reduced by those amounts, at the original bill's rate. The Sales register, Tax rates and Day-wise tabs keep showing the original bills, and the Refunds tab lists each refund with its bill number and date.
• The reconciliation then checks "B2CS (Table 7) taxable value = sales register − refunds".
• If refunds at a rate are bigger than that month's sales at the same rate, the B2CS row goes negative and a warning appears: the portal doesn't accept a negative B2CS value, so your CA adjusts it against the original month (GSTR-1 Table 10).
• Tally gets one Credit Note voucher per refund.

Refunds taken on a check that was still open (before it was settled) only correct what was paid; they don't change GST.

Download all (ZIP) for your CA

Tap Download all (ZIP) at the top of GST & accounts to get every CSV (B2CS, HSN, documents, sales register, refunds, day-wise, payment modes, tax rates and reconciliation), both Tally voucher files, the Tally ledger masters and a short readme, for the chosen outlet and period. Send the ZIP to your CA. The CSVs open correctly in Excel, including the ₹ sign and Hindi or other Indian-language names.

For Tally Prime, see Tally Prime export.

Common questions about GST reports

• Can a cashier or waiter see this page? No. GST & accounts is for owners and managers.
• My GSTIN is missing or wrong. Add or fix it in the outlet's settings (see Outlet settings), then reload GST & accounts. Place of supply comes from the GSTIN, so check the files with your CA if it was wrong during the month.
• The totals don't match my cash drawer. Check the period and outlet. GST & accounts counts bills by when they were settled; open bills are left out.
• Does AirQR decide my GST rate? No. It reports what your bills charged using the tax you set up for the outlet. Most standalone restaurants charge 5% (2.5% CGST + 2.5% SGST) without input tax credit; confirm yours with your CA.
• B2B invoices and exports are not produced here. Add them yourself in the offline tool. Refunds on B2C bills are netted off B2CS and HSN (see Refunds in GST reports); AirQR doesn't issue separate credit-note documents for them, which B2C sales don't require.
• Invoice series: bill numbers run continuously per outlet and don't restart on 1 April. Tell your CA if they want a new series each financial year.