GSTR-1 Return Preparation Utility
Version 1.3.3 · updated 21 September 2026Sales registers from Tally, BUSY, Marg or Excel, or a folder of sales bills as PDF, Excel or scans. The utility reads them, puts every invoice in the right GSTR-1 table, works out the tax line by line, and gives you the JSON to upload, a full set of reports and import files for Tally and BUSY. It runs on your own computer — nothing is uploaded anywhere.
What it reads
- Sales registers in any layout — heading row anywhere, columns in any order, two-row headings, one row per invoice, per item or per rate, rate-wise columns such as Sales @18%.
- Sales bills — ten or five hundred: PDF (one or many bills per file), Excel bills, photos and scans, or a ZIP of them all. Duplicate copies of a bill are recognised and ignored.
- Any way the rate is written — 18%, 0.18, or 5%/2 meaning 5% GST split as 2.5% + 2.5%; SGST, UGST, UTGST and State/UT Tax are all read as the state half.
What you get
- GSTR-1 JSON for Returns › GSTR-1 › Prepare Offline › Upload.
- Reports workbook — table-wise summary with a reconciliation, invoice-wise, party-wise, rate-wise, HSN summary (Table 12), B2CS, nil and exempt, documents issued, and every issue found.
- Tally masters and vouchers, and a BUSY voucher import sheet.
- GSTN Excel template, filled in, if you prefer the government's offline tool.
What it works out for you
- B2B or B2C from the buyer's GSTIN; B2C Large, exports, SEZ, deemed exports, reverse charge, nil and exempt supplies, credit and debit notes.
- CGST, SGST/UGST and IGST from the rate and the place of supply, line by line — invoices with items at several rates are handled rate by rate.
- Invoice value from taxable value plus tax. Any figure that differs from the document is shown to you beside the document's own figure, to accept or correct.
- HSN where it is needed — compulsory for B2B, optional for B2C up to ₹5 crore turnover.
How you use it
- Enter the business and the period — GSTIN, month or quarter, turnover slab.
- Drop in the sales data — any mix of registers, bills, scans or a ZIP.
- Review on screen and correct anything doubtful inside the utility itself.
- Generate the JSON, reports and accounting files into a folder on your computer.
- Upload on the portal — and check the return there before you file.
Data & privacy
This utility runs entirely on your own computer. The files you add are read into memory on that computer and the temporary copies are deleted as soon as they have been read. Nothing is written to disk until you press Generate, and then only into the output folder shown on screen.
Nothing is uploaded anywhere. The utility makes no internet connection while it works — it loads no fonts, scripts or trackers from the web, sends no usage data and does not check for updates. It accepts connections only from your own computer, and each run is protected by a fresh one-time access key, so no website you have open and no other program on the PC can reach your data.
Palgou never sees your data. Because the utility sends nothing out, palgou.com does not receive, collect, store or have any access whatsoever to your sales data, your customers' details, the returns you prepare or the files you generate. Downloading the utility creates no account and sends us no information about you or your business. Businesses you save inside the utility are stored on your own computer and hold only the GSTIN, trade name and settings — never invoice data.
The computer, the downloaded file and the returns and reports it produces — which contain your customers' details — are in your own keeping, and their safety is your responsibility. Use of this website is also governed by our Privacy Policy.
Before you file — please read
Check the return on the GST portal before you submit or file it. Everything this utility produces is built from the data you give it and from automatic reading of your files. After uploading the JSON, open the return on the portal and satisfy yourself that every figure — taxable value, tax, place of supply, invoice numbers and dates, HSN, and the totals of each table — agrees with your books of account.
Responsibility for the correctness and completeness of any return submitted or filed rests entirely with the taxpayer and the person filing it. Palgou and the makers of this utility accept no responsibility or liability of any kind for any difference in data, error, omission, wrong classification, short or excess reporting, interest, late fee, penalty, notice, demand, or any direct or indirect loss arising out of the use of this utility or out of any return filed with its output. The utility does not file anything, and it is not a substitute for a review of the return by you or by a qualified professional.
By downloading or using the utility you accept these terms, and agree that it is provided free and as it is, without warranty of any kind.
Which GSTR-1 table each sale goes to
| Sale | GSTR-1 table |
|---|---|
| Buyer has a valid GSTIN | 4A B2B (4B reverse charge, 6B SEZ, 6C deemed export) |
| Unregistered buyer, inter-state, invoice above ₹1 lakh | 5 B2C Large |
| Other sales to unregistered buyers | 7 B2C Small, by place of supply and rate |
| Exports | 6A, with or without payment of tax |
| Nil rated, exempt and non-GST supplies | 8 |
| Credit and debit notes | 9B, registered and unregistered |
| Invoice and note series | 13 Documents issued |
Questions
Does my data go to your server?
No. The utility has no server side at all. It opens in your browser but runs from your own computer and makes no outgoing connection — you can switch the internet off and it works exactly the same.
What do I need to run it?
Windows 10 or 11. Either run it with Python 3.10 or newer (double-click Run GSTR-1 Builder.bat — the first run fetches its libraries), or build the stand-alone program once with Build EXE.bat and use that on any PC. Photographs and scanned bills need the free Tesseract OCR; typed PDFs, Excel and CSV do not.
How is a rate written as 5%/2 read?
As a GST rate of 5% — IGST 5% on an inter-state sale, CGST 2.5% and SGST 2.5% on a local one. Halves written out, such as 9/9 or 2.5%+2.5%, are read the same way.
Is HSN compulsory?
For supplies to registered buyers, yes. For B2C supplies it is required only where turnover exceeds ₹5 crore; below that the invoices go into the return as they are.
What does it not cover?
Amendment tables (B2BA, B2CLA, B2CSA, CDNRA, EXPA), advances (11A and 11B) and the e-commerce tables (14 and 15). File those on the portal as usual.
Disclaimer
This utility is provided free, only to help prepare a GSTR-1 return from the data supplied to it. It does not purport to classify every supply or compute every figure correctly in all circumstances, and it does not file any return. The return must be checked on the GST portal against the books of account before it is submitted or filed, and the provisions of the relevant Acts, Rules and notifications applied. No liability is accepted for any action taken, return filed, or loss suffered on the basis of its output. See also our Disclaimer and Terms & Conditions.