- What is GSTR-1?
- GSTR-1 Due Dates & Filing Frequency
- Who Needs to File GSTR-1?
- What Details are Required in GSTR-1?
- Step-by-Step GSTR-1 Filing Process
- Late Fees & Penalties for Delayed Filing
- Common Errors & How to Avoid Them
- Can GSTR-1 be Revised?
- QRMP Scheme for Small Taxpayers
- Frequently Asked Questions
What is GSTR-1?
GSTR-1 is a monthly or quarterly return that contains details of all outward supplies (sales) of goods and services made by a registered taxpayer. It is filed on the GST portal and provides the government with information about:
- All B2B (Business to Business) sales (including exports)
- All B2C (Business to Consumer) sales (where invoice value exceeds ₹2.5 lakh)
- Details of debit notes, credit notes, and amendments
- Exports and deemed exports
- Supplies to SEZ units/developers
GSTR-1 Due Dates & Filing Frequency
Monthly Filers Monthly
Due Date: 11th of the following month
For taxpayers with turnover above ₹5 crore
Quarterly Filers (QRMP) Quarterly
Due Date: 13th of the month following the quarter
For taxpayers with turnover up to ₹5 crore
| Tax Period | Due Date (Monthly) | Due Date (Quarterly) |
|---|---|---|
| January | February 11 | April 13 |
| February | March 11 | |
| March | April 11 | |
| April | May 11 | July 13 |
| May | June 11 | |
| June | July 11 | |
| July | August 11 | October 13 |
| August | September 11 | |
| September | October 11 | |
| October | November 11 | January 13 |
| November | December 11 | |
| December | January 11 |
Who Needs to File GSTR-1?
The following registered taxpayers must file GSTR-1:
- Regular taxpayers (not under composition scheme)
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
- TDS deductors
Taxpayers under the Composition Scheme (who file GSTR-4 instead).
What Details are Required in GSTR-1?
B2B Invoices
GSTIN of buyer, invoice number, date, value, taxable value, GST rate, and tax amount
B2C Invoices
State code, place of supply, invoice value (for invoices > ₹2.5 lakh), HSN summary
Exports & SEZ
Export invoice details, shipping bill details, SEZ supplier details
Credit/Debit Notes
Original invoice reference, note type, value, tax amount
HSN Summary
HSN code-wise summary of outward supplies (mandatory for turnover above ₹5 crore)
Amendments
Corrections to previously filed invoices (B2B, B2C, exports, credit/debit notes)
Step-by-Step GSTR-1 Filing Process
Visit www.gst.gov.in and log in with your credentials (Username, Password, and CAPTCHA).
Go to Services → Returns → Returns Dashboard. Select the Financial Year and Tax Period (month or quarter).
Click on "Prepare Online" for GSTR-1. You can also prepare offline using the offline utility.
Enter details in the following tables:
- Table 4: B2B Invoices (Taxable outward supplies)
- Table 5: B2C Invoices (Large invoices > ₹2.5 lakh)
- Table 6: Exports and SEZ supplies
- Table 7: Credit/Debit Notes
- Table 8: Nil-rated, exempted, and non-GST supplies
- Table 9: HSN-wise summary of outward supplies
Click "Preview" to review all entered details. Check for errors or missing information.
After verification, click "Submit". You can submit using:
- DSC (Digital Signature Certificate): For companies and LLPs
- EVC (Electronic Verification Code): OTP sent to registered mobile number
After successful filing, download the acknowledgment (Form GSTR-1) for your records. An ARN (Application Reference Number) will be generated.
Late Fees & Penalties for Delayed Filing
| Type | Late Fee | Maximum |
|---|---|---|
| Nil/Late filing (No tax liability) | ₹20 per day (₹10 CGST + ₹10 SGST) | ₹5,000 per return |
| With tax liability | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹10,000 per return |
| Interest on late payment | 18% per annum on tax amount | - |
- Cannot file subsequent GSTR-1 returns
- Buyers cannot claim Input Tax Credit (ITC) on your invoices
- GST registration may be suspended or cancelled
- Late fees and interest will accumulate
Common Errors & How to Avoid Them
Wrong GSTIN of Buyer
Always verify buyer's GSTIN before entering. Invalid GSTIN will cause ITC rejection.
Duplicate Invoice Numbers
Use unique invoice numbers for each financial year to avoid rejection.
Incorrect GST Rate
Double-check GST rates for your products/services before filing.
Wrong Tax Amount Calculation
Use GST Calculator to verify tax amounts before filing.
Missing Details
Review all tables before submission. Use the "Validate" button.
Last Minute Filing
File at least 2-3 days before due date to avoid portal issues.
Can GSTR-1 be Revised?
No, GSTR-1 cannot be revised after filing. However, errors can be corrected in:
- GSTR-1 of next tax period: Using the amendment tables
- GSTR-9 (Annual Return): Comprehensive correction allowed
- GSTR-3B: Tax liability can be adjusted
QRMP Scheme for Small Taxpayers
The Quarterly Return Monthly Payment (QRMP) scheme allows small taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying taxes monthly via a simple challan.
- File only 4 GSTR-1 returns per year (instead of 12)
- Pay tax monthly using Form GST PMT-06
- Reduced compliance burden for small businesses
- Option to file quarterly GSTR-3B as well
Frequently Asked Questions about GSTR-1
Monthly filers: 11th of next month. Quarterly filers (QRMP): 13th of month following quarter.
₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, maximum ₹10,000.
Yes, if there were no outward supplies in the tax period, you can file a NIL return.
Yes, you must file a NIL return if there are no outward supplies.
GSTR-1 contains detailed invoice-wise outward supply data. GSTR-3B is a summary return with tax payment.
Yes, but late fees and interest will apply for delayed filing.