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Tax & Compliance

GSTR-1 Glossary

Terms used when filing the GST return of outward supplies.

5 terms · Updated 12 November 2026

B1 term

B2B and B2C

Sales to registered businesses versus sales to consumers.

G1 term

GSTR-1

The return in which a registered business reports its sales for a month or quarter.

H1 term

HSN Code

A standard code that classifies goods for tax purposes.

O1 term

Outward Supply

A sale of goods or services made by the business.

P1 term

Place of Supply

The location that decides which state's tax applies to a sale.

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