# Understanding the GSTR-1 Reports at Swipe

**URL:** <https://community.getswipe.in/t/understanding-the-gstr-1-reports-at-swipe/1987>\
**Category:** General\
**Created:** [March 18, 2025, 10:03am UTC](https://community.getswipe.in/t/understanding-the-gstr-1-reports-at-swipe/1987 "2025-03-18T10:03:11Z")\
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**Author:** ![Varun](https://yyz1.discourse-cdn.com/flex003/user_avatar/community.getswipe.in/varun/32/4094_2.png) [@Varun](https://community.getswipe.in/u/Varun)\
**Post date:** [March 18, 2025, 10:03am UTC](https://community.getswipe.in/t/understanding-the-gstr-1-reports-at-swipe/1987/1 "2025-03-18T10:03:11Z")

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GSTR-1 is a report that captures all sales invoices for GST filing. At Swipe, we categorize invoices as per GST norms to make your filing easier. Here’s a simple breakdown of each section you’ll see when downloading the JSON file.

**Types of Invoices in GSTR-1 Reports**

### 1. B2B (Business to Business)

- Shows all invoices for customers who have a GST number.
- Example: A wholesale supplier sells goods worth ₹1,00,000 to a retailer who has a GST number. This will be recorded under B2B.

### 2. B2CL (Business to Consumer – Large)

- Shows invoices for customers who don’t have a GST number but where the invoice value is more than ₹2.5 Lakhs.
- Example: A car showroom sells a car worth ₹5,00,000 to an individual customer without a GST number. This will be recorded under B2CL.

### 3. B2CS (Business to Consumer – Small)

- Shows invoices for customers who don’t have a GST number and where the invoice value is less than ₹2.5 Lakhs.
- Example: A shop sells electronics worth ₹20,000 to an individual customer. This will be recorded under B2CS.

### 4. CDNR (Credit/Debit Note Registered)

- Shows sales return invoices for customers with GST numbers.
- Any credit/debit note for a B2C invoice will be adjusted in the B2C section for customers from the same state.
- Example: A retailer with a GST number returns defective goods worth ₹10,000, and a credit note is issued. This will be recorded under CDNR.

### 5. CDNUR (Credit/Debit Note Unregistered)

- Shows sales return invoices for customers who don’t have a GST number.
- Only interstate transactions are shown in this section.
- Example: A customer from another state returns a product worth ₹15,000, and a credit note is issued. This will be recorded under CDNUR.

### 6. CONSOLIDATED

- Displays all sales invoices including B2B, B2CL, and B2CS together.
- Example: A business owner wants to view all sales invoices at once, including those for customers with and without GST numbers. The consolidated section provides a combined view.

### 7. EXPORT

- Displays all export invoices.
- You will see invoices under WPAY/WOPAY (With Payment or Without Payment of IGST on exports).
- Example: A company exports goods worth ₹10,00,000 to the USA. This will be recorded under EXPORT.

### 8. HSN SUMMARY

- Groups invoices according to HSN/SAC codes for products/services sold.
- Example: A business sells multiple products under different HSN codes. The report will summarize sales based on these HSN codes.

## Important Note:

- If the same invoice number appears multiple times in the reports, it may be due to different tax slabs applied to the invoice items.