GSTR-1 Filing

GSTR-1 is the GST return reporting your outward supplies (sales) for a period — invoice-wise for B2B and summarised for B2C, plus exports and credit/debit notes.

Your GSTR-1 data populates your customers' GSTR-2B, which determines the input tax credit they can claim. Mistakes or delays directly affect your buyers.

Monthly filers: the 11th of the month following the tax period. Quarterly QRMP filers: the 13th of the month following the quarter. Both dates come from Notification 83/2020-Central Tax, in force since 1 January 2021, which extends the statutory tenth day in section 37(1) to the 11th and, for quarterly filers, to the 13th. Worth knowing that the 11th is an extension rather than the date in the Act — it can be moved again by notification, and dates are routinely extended for particular periods or States, so we confirm the live calendar for your GSTIN each period.

The Invoice Furnishing Facility, under Rule 59(2), lets a quarterly filer upload B2B outward supplies for the first and second months of a quarter — up to a cumulative ₹50 lakh in each of those months — between the 1st and the 13th of the following month, so customers get timely credit even though the full GSTR-1 is quarterly. Rule 59(3) then keeps those invoices out of the quarterly GSTR-1, so nothing is reported twice. It is optional. If you sell mostly B2C it is unnecessary; if your buyers care when their credit lands, it is the difference between a two-week wait and a three-month one.

No. GSTR-1 only reports supplies. The actual tax is computed and paid in GSTR-3B. One consequence is that a late GSTR-1 attracts a late fee under section 47 but no interest under section 50 in its own right — however, section 39(10) blocks that period's GSTR-3B until the GSTR-1 is filed, and the GSTR-3B does carry interest at 18% per annum on tax paid late. The interest arrives indirectly.

There are two routes and the cheap one closes quickly. If you have filed GSTR-1 but not yet filed GSTR-3B for that period, the proviso to Rule 59(1) lets you amend or add details in FORM GSTR-1A, at your own option — a wrong customer GSTIN, a missed B2B invoice or a wrong taxable value never reaches your buyer's GSTR-2B at all. Once GSTR-3B is filed for the period that window shuts, and the correction moves to the amendment tables of a later GSTR-1 — by which time your customer has already had the problem and may have already claimed, or missed, the credit.

Rule 59(4) sets it. Invoice-wise for all B2B supplies, whether inter-State or intra-State. Invoice-wise for inter-State B2C invoices above ₹1 lakh — note that figure, because it was reduced from ₹2.5 lakh and a lot of published guidance and internal checklists still carry the old number. Consolidated per rate for intra-State B2C. Consolidated State-wise per rate for inter-State B2C up to ₹1 lakh. Plus every credit and debit note issued in the period. Getting the B2C threshold wrong is a portal validation failure, not a stylistic choice.

Only inside three years. Section 37(5), commenced by Notification 28/2023-Central Tax with effect from 1 October 2023, bars furnishing outward-supply details for a tax period after three years from the due date. There is a proviso letting the Government permit late filing by notification, but that is not something to plan around. If you are carrying a backlog, tell us at the outset — periods approaching three years are filed first, and everything before them has to go in sequence because of section 37(4).

Yes, as zero-rated supplies with shipping bill details. Correct reporting keeps your IGST refund or LUT position valid.

Not in the income-tax sense — there is no revised return. But there are two correction routes. GSTR-1A, under the proviso to Rule 59(1), amends the same period's GSTR-1 provided you have not yet filed GSTR-3B for it. After that, corrections go into the amendment tables of a later period's GSTR-1. Both are handled for you; the first is materially better for your customer because the error never reaches their GSTR-2B.

Yes, and it is capped, which is the part most calculators get wrong. The rate is ₹50 per day combined CGST and SGST for a normal return and ₹20 per day for a nil return, under section 47 as reduced by notification. The cap on the total fee for that return is ₹500 for a nil return at any turnover, ₹2,000 where aggregate turnover in the preceding financial year was up to ₹1.5 crore, ₹5,000 above ₹1.5 crore and up to ₹5 crore, and ₹10,000 above ₹5 crore — the first three from Notification 20/2021-Central Tax, the last being section 47(1)'s own statutory maximum because no reduction is notified above ₹5 crore. The nil slab beats turnover: a nil filer with ₹100 crore of turnover is still capped at ₹500. Work out your own with the GST late fee calculator. These are statutory government amounts, not our charge.

Nil outward supplies in the tax period. That is a different test from GSTR-3B's, where the nil trigger is that the total central tax payable in the return is nil. A period where you made sales but offset the whole liability with input tax credit is nil for GSTR-3B and not nil for GSTR-1 — the same month, two different late-fee slabs. It is a small point that surprises people when the challan arrives.

Usually yes, under a monthly plan, so the two always reconcile. Standalone GSTR-1 is available if you only need that.

Upload invoices or a sales register to your secure vault, or connect your existing format — we'll structure it into GSTR-1.

The filed GSTR-1 with its ARN, an HSN summary, and a clean record of your B2B/B2C/export breakup in your portal.