GSTR-1 is the GST return where a registered business reports all its outward supplies (sales) for a tax period. The data flows into the buyers' GSTR-2B, so accurate GSTR-1 filing is essential for your customers' input tax credit.
This guide explains what GSTR-1 contains, the due dates, and how to file it.
What is GSTR-1?
GSTR-1 captures invoice-level details of sales — B2B invoices, B2C summaries, exports, credit/debit notes and HSN summary. It does not itself create a tax liability; that is settled in GSTR-3B.
Filing frequency depends on turnover: monthly for larger taxpayers, or quarterly under the QRMP scheme with monthly IFF for B2B invoices.
| Reports | Outward supplies (sales) |
|---|---|
| Monthly due date | 11th of the following month |
| Quarterly (QRMP) due date | 13th of the month after the quarter |
| Feeds into | Buyers' GSTR-2B and GSTR-3B |
Step-by-step process
- Log in and select the period. Open the GST portal, go to Returns and select the tax period.
- Enter or import invoices. Add B2B, B2C, export and credit-note details, or import from your accounting software/offline tool.
- Review the HSN summary. Fill the HSN-wise summary of outward supplies.
- Submit and file. Submit, then file with DSC or EVC.
Penalties for non-compliance
- Late filing attracts a late fee per day (with a cap) and blocks GSTR-3B/e-way bill facilities in some cases
Frequently asked questions
What is the GSTR-1 due date?
The 11th of the next month for monthly filers, and the 13th of the month after the quarter for QRMP filers.
Can I revise GSTR-1?
There is no revised return; corrections are made through amendments in a subsequent period's GSTR-1.