Complete Guide to GSTR-1: Latest Provisions, Filing Procedure & Due Dates
What is GSTR-1?
GSTR-1 is a GST return that summarizes all sales (outward supplies) made by a registered taxpayer in India. Every taxpayer required to file GST returns must submit GSTR-1 either on a monthly or quarterly basis, depending on their turnover and the scheme opted for. Filing requires accurate reporting of all invoices, debit/credit notes, and amendments for a given period.
Return Structure
| Table No. | Details to Submit |
|---|---|
| 1-3 | GSTIN, legal/trade name, previous year’s turnover |
| 4 | Registered persons’ outward supplies (B2B) |
| 5 | Inter-state supply to unregistered persons with invoice >₹2.5 lakh (B2C Large) |
| 6 | Zero-rated/deemed exports |
| 7 | Other unregistered supplies (B2C Others) |
| 8 | Nil-rated, exempted, non-GST outward supplies |
| 9 | Amendments to above tables |
| 10 | Debit/Credit notes to unregistered persons |
| 11 | Advances received/adjusted |
| 12 | Summary by HSN code (now split B2B/B2C) |
| 13 | Documents issued |
| 14-15A | E-commerce reporting and amendments |
Due Dates for Filing GSTR-1
| Aggregate Turnover | Period | Due Date |
|---|---|---|
| Above ₹5 crore | Monthly | 11th of next month |
| Up to ₹5 crore (QRMP) | Quarterly | 13th of the month following quarter |
| Period | Monthly Filers’ Due Date | QRMP Due Date |
|---|---|---|
| Jun 2025 | 11th Jul 2025 | — |
| Q1: Apr-Jun 2025 | — | 13th Jul 2025 |
| Jul 2025 | 11th Aug 2025 | — |
| Q2: Jul-Sep 2025 | — | 13th Oct 2025 |
Note: GSTR-1 cannot be filed after three years from its due date.
Late Fees & Penalties
For Non-Nil Returns
| Law | Per day late fee | Max (turnover ≤₹1.5cr) | Max (₹1.5-5cr) | Max (>₹5cr) |
|---|---|---|---|---|
| CGST & SGST | ₹25 each | ₹1,000 each | ₹2,500 each | ₹5,000 each |
| Total | ₹50 | ₹2,000 | ₹5,000 | ₹10,000 |
For Nil Returns
| Law | Per day late fee | Max Late Fee |
|---|---|---|
| CGST & SGST | ₹10 each | ₹250 each |
| Total | ₹20 | ₹500 |
CBIC has reduced and capped late fees from June 2021 onwards.
Amendments & Filing Notes
- Amendments can be made before the return is filed; after submission, use amendment tables in future GSTR-1 returns for corrections.
- You must file GSTR-1 even if there are no sales (file a Nil return).
- If aggregate turnover is up to ₹5 crore, you can opt for Quarterly Returns with Monthly Payment (QRMP).