How to convert PDF invoices to JSON for GSTR-1 filing: A simple guide for small businesses.

What is GSTR-1?

GSTR-1 is a GST return that every registered business in India must file to report its sales of goods and services during a tax period.

GSTR-1 should contain details of all outward supplies, including sales to registered businesses (B2B), unregistered customers (B2C), and exports. Businesses under the composition scheme, input service distributors, or those only responsible for tax deduction/collection are not required to file it.

• If your turnover is above ₹5 crore, you must file it monthly.
• If your turnover is up to ₹5 crore, you can file it quarterly under the QRMP scheme.

What is JSON and why is it needed for GSTR-1?

JSON (JavaScript Object Notation) is a lightweight file format used to store and share data. It organises information into a structured, readable format with keys and values, making it easy for computers to process and transfer between systems.

When it comes to GST filings, the GST portal only accepts data in JSON format which provides a consistent structure that the GST system can validate automatically. This reduces errors, ensures accuracy, and makes it easier for the portal to process returns quickly.

Documents small businesses need to prepare for GSTR-1 filing.

Before filing GSTR-1, it’s important for small businesses to keep the right documents ready. Having these in order ensures that the data you enter matches your invoices and reduces the chance of errors during validation.

Here are the key documents you should prepare:

1. Sales Invoices – All invoices for outward supplies, including:
   • B2B sales (to GST-registered businesses)
   • B2C sales (to unregistered customers)
   • Export invoices
2. Debit Notes and Credit Notes – Any adjustments made against sales invoices during the period.
3. Advance Receipts – Details of advance payments received for goods or services that have not yet been supplied.
4. Details of Supplies Made Through E-commerce Operators – If your business sells through platforms like Amazon, Flipkart, or other marketplaces, records of these transactions are required.
5. HSN/SAC Code Summary – Classification codes for the goods or services you supply, along with taxable values.
6. Amendments to Previous Returns – If you need to correct details from earlier GSTR-1 filings, keep the revised documents ready.

Preparing these documents before starting the filing process helps small businesses file faster, avoid discrepancies, and ensure compliance with GST rules.

Small businesses, big control.

Converting PDF invoices into JSON for GSTR-1 filing may seem complicated at first, but with Adobe Acrobat and the GST Offline Tool, the process becomes straightforward. By following a clear workflow to extract data, validate data, and generate the required file, you can complete your filings with confidence. For small business owners, this approach offers a practical way to stay compliant without unnecessary complexity.