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<h1>Form GSTR-1 reporting requires outward-supply details via GSTR-1 or IFF, subject to filing and compliance conditions.</h1> Every registered person required to report outward supplies must furnish details electronically in FORM GSTR-1, and may amend or add details after filing in FORM GSTR-1A before filing FORM GSTR-3B. Quarterly filers may use the Invoice Furnishing Facility (IFF) for the first two months of a quarter within prescribed windows; invoices submitted via IFF are excluded from the quarterly FORM GSTR-1. GSTR-1, GSTR-1A and IFF entries must include invoice-wise inter-State and intra-State supplies to registered persons, specified inter-State supplies to unregistered persons, consolidated intra-State supplies to unregistered persons by rate, state-wise low-value inter-State supplies, and debit/credit notes. Filing via GSTR-1 or IFF is barred where prerequisites such as filing FORM GSTR-3B, furnishing bank-account details, or complying with intimations are unmet.