GSTR-1 Table 13: Review Your Invoice Series

Originally shared on 2026-10-09. This post relates to the periods and dates stated below.

Before filing GSTR-1, check the document series used during the tax period—not only the taxable values.

Table 13, “Documents Issued,” records document-series information and shows total documents, cancelled documents and net documents issued. When outward-supply details are reported in the applicable GSTR-1 tables, the GST portal requires Table 13 details before generating the summary.

Compare the first and last serial numbers of each invoice series with your accounting records. Check for cancelled invoices, duplicate numbers, gaps and separate series used by branches or billing systems.

Do not remove cancelled invoice numbers from the register. Retain the cancelled documents and supporting records, and ensure the Table 13 totals reconcile with your books before filing.

Contact Kotla & Associates, Bengaluru, for assistance reviewing invoice records and preparing GSTR-1 accurately.