What counts as a document issued in Table 13 of GSTR-1: invoice series, cancellations, and zero-value invoices easy to count on the wrong side.
The table asks a simple question
For each series of documents you issue, Table 13 wants the first number, the last number, how many that range spans, how many were cancelled, and how many were actually issued.
It is not optional. From the May 2025 return period the portal refuses a GSTR-1 that reports supplies and leaves the document summary blank (GSTN advisory of 2 May 2025).
Marketplace reports do not answer it directly
A report shows the documents that had activity in the period, not the numbers your system burned. A range therefore has to be inferred, and any number missing from it is either a cancellation or a document with no activity this month.
Most tools silently declare every gap a cancellation. That is usually right and occasionally wrong, and the difference matters when a scrutiny officer asks for your invoice register.
Zero-value invoices still count
A free replacement carries no consideration, so it adds nothing to turnover. It did consume an invoice number, so it is a document issued. Counting it as a cancellation understates documents issued and overstates cancellations, both by the same amount.
What fynxIQ does differently
It reports the range and then names every missing number in the gap, so you can check them against your own register and confirm the cancellation count instead of discovering it later.
Try it on your own figures with the free GSTR-1 from marketplace reports.
Which file to download, and from where: the list for each marketplace and the GST portal.
By Raunak Pathak, founder of fynxIQ, who files GST returns on it. Last updated 23 September 2026. This is general information about how GST returns work, not advice about your particular return.