GSTR-1 Filing: Due Date, Format, Late Fees, Eligibility & Rules

• GSTR stands for Goods and Services Tax Return.
• Taxpayers registered under the regular scheme are required to submit GSTR-1 on a monthly or quarterly basis.
• If you have opted to file the return quarterly, the GSTR-1 filing due date is the 13th day of the month following the end of every quarter.
• If you want to file monthly returns, the GSTR-1 filing due is the 11th day of the following month.

Just like income tax returns simplify the filing of income tax, GST returns make it easier to fulfil GST compliances and requirements. One such important form is GSTR-1, which records all sales transactions during a specific period.If you want to know in detail about GSTR-1, you are at the right place. Through this blog, we delve deep into GSTR-1, including its format, eligibility, due date, and much more.

GSTR-1 is a GST return that records the details of outward supplies, or sales of goods and services, made by a registered taxpayer during a specific tax period. Taxpayers registered under the regular scheme generally file GSTR-1 monthly or quarterly, depending on their applicable filing frequency.

The return includes invoice-level details for supplies to registered persons, applicable inter-state supplies to unregistered persons, credit and debit notes, exports, advances, amendments, and HSN/SAC-wise summaries of outward supplies.

Normal and casual registered taxpayers making supplies of goods or services are generally required to furnish GSTR-1, subject to applicable exclusions. Accurate filing is important because the information reported in GSTR-1 is used to maintain GST records and helps recipients claim the correct input tax credit. It also gives the government information on outward supplies, supporting transparency and compliance in the GST system.

Also Read: What is Goods and Services Tax (GST)?

Understanding the format of GSTR-1 will make it easier for you to understand the return filing process. It will also help you submit correct and complete details. The GSTR-1 format comprises different tables, you need to fill out the applicable tables with details regarding the goods or services supplied during the specific period. Here is a description:

Statement of Outward Supplies (GSTR-1)

All normal and casual registered taxpayers making sales of goods and services or both are required to furnish GSTR-1.However, theregistered taxpayers mentioned below are not requiredto file the return:

• Taxpayers under the Composition Scheme.
• Non-resident foreign taxpayers.
• Online information database and access retrieval service provider.
• ISD or Input Service Distributors.
• TDS or Tax Deducted at Source (deductors).
• E-commerce operators collecting TCS (Tax Collected at Source).

Also Read: What is the GST Structure in India?

It is essential to know the documents and information required for return filing. This helps to conveniently file the return before the GSTR-1 filing due date.You must keep your Goods and Services Tax Identification Number ready along with the documents and information listed below:

Documents

Here are the documents typically required for filing GSTR-1:

• A valid DSC (Digital Signature Certificate). However, it is not required if you intend to electronically sign the form using your Aadhaar.
• In case you plan to sign the form electronically, you will need your Aadhaar number. Keep your Aadhaar card handy.

Information

Following are the details to be submitted in Form GSTR-1.

• Invoice level details of supplies to registered persons including those having UIN.
• Invoice level details of Inter-state supplies of invoice value greater than ₹2.5 lakh to unregistered persons (consumers).
• Details of credit/debit notes issued by the supplier against invoices.
• Details of export of goods and services including deemed exports (SEZ or Special Economic Zone).
• Summarised state-level details of supplies to unregistered persons (consumers).
• Summary details of advances received in relation to future supply and their adjustment.
• Details of any amendments effected to the reported information for either of the above categories.
• Nil-rated, exempted, and non-GST supplies.
• HSN/SAC (Service Accounting Code) wise summary of outward supplies.

Here are the steps normally followed to file GSTR-1:

• Step 1: Visit the GST portal and log in using your credentials.
• Step 2: Go to ‘Services’ and select ‘Returns’, Next, choose ‘Returns Dashboard’.
• Step 3: Choose the relevant financial year and the return filing period.
• Step 4: Once you click ‘Search’, you will see ‘Details of outward supplies of goods or services’ as the first search result.
• Step 5: Opt for ‘Prepare Online’ or ‘Prepare Offline’ and fill in the relevant sections.

The GSTR-1 filing due date depends on the return filing periodicity.You can choose to file the return quarterly if:

• Your turnover during the preceding financial year was up to ₹5 crore.
• You have registered during the current financial year and expect the aggregate turnover to be up to ₹5 crore.

If you have opted to file the return quarterly, the GSTR-1 filing due date is the 13th day of the month following the end of every quarter. In case you want to file monthly returns, the GSTR-1 filing due date is the 11th day of the following month.Here’s a tabulation of the GSTR-1 filing due date for easy reference:

If you identify a mistake or need to report a missed record after filing GSTR-1, GSTR-1A provides an optional facility to amend or add eligible details for the same tax period. It becomes available after filing GSTR-1 or the GSTR-1 filing due date, whichever is later, and can generally be submitted before filing GSTR-3B. GSTR-1A can be filed only once for a particular tax period, and eligible changes made through it are reflected in GSTR-3B.

GSTR-1A should be distinguished from amendments made in a subsequent GSTR-1 return. Corrections relating to earlier tax periods can also be reported through the applicable amendment tables in a later GSTR-1, where permitted. Therefore, the appropriate correction mechanism depends on the nature and timing of the error.

Example

Suppose you file GSTR-1 for July 2026 on 10 August 2026. Later, you discover errors in two records and realise that you missed reporting another record. Since the regular monthly GSTR-1 due date is 11 August 2026, GSTR-1A will become available on 11 August 2026, the later of the two dates. You can use it to correct the records and add the missing details before filing GSTR-3B for the same tax period.

Once you file your return before the GSTR-1 filing due date, you can check the status by following the steps mentioned below:

• Step 1: Go to the GST portal and log in using your credentials.
• Step 2: Browse to ‘Services’ and click on ‘Returns’. Next, select ‘Track Return Status’.
• Step 3: Mention your ARN, i.e. Acknowledgement Reference Number in the specified field and click ‘Search’.
• Step 4: A table comprising details of your returns will be displayed on the screen.

You will be able to see the return status in the table’s ‘Status’ column.

Failure to file the return before the GSTR-1 filing due date attracts a penalty. The details are mentioned below:

Additionally, an annual interest rate of 18% is imposed on the outstanding tax amount. Also, you may note that the late fees in the case of NIL GSTR-1 filing usually differ.

Also Read: GST Returns: 4 Important Things to Know

The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.