GSTR-1 Filing: Meaning, Eligibility, Due Dates, & Penalty

GSTR-1 means a monthly or quarterly sales return filed by every GST-registered taxpayer to report details of all outward supplies of goods and services during a particular tax period. The GSTR-1 return contains details of sales invoices, debit and credit notes, and other outward supply details. Taxpayers must ensure a valid GSTIN is filled in while entering sales invoice details. It can be filed through the GST portal by entering all the details in the 13 sections of the GSTR-1 form. Registered dealers’ annual aggregate turnover limit determines whether they are eligible for monthly or quarterly returns. In this article, you will learn about GSTR-1, its meaning, eligibility, due dates, tax period, sales invoice details, and penalties for late filing.

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What is GSTR-1?

GSTR-1 stands for Goods and Services Tax Return 1. It's a monthly (or quarterly for eligible taxpayers) filing mandated by the Indian government for businesses registered under the Goods and Services Tax (GST) system. In simpler terms, it's a report submitted to the GST authorities that details all the outward supplies of goods and services you made during a specific tax period. This includes sales to registered businesses, unregistered customers, and any credit or debit notes issued. By filing GSTR-1, you provide the government with a record of your taxable transactions, which helps them track and collect GST efficiently.

GSTR-1 Due Date

The due date for filing GSTR-1 depends on the taxpayer's annual aggregate turnover and whether they have opted for the QRMP (Quarterly Return Monthly Payment) scheme.

Monthly Filing: Taxpayers with an annual aggregate turnover exceeding ₹5 crore, or those who have not opted for the QRMP scheme, must file GSTR-1 on a monthly basis. The due date for monthly filing is the 11th of the following month.
Quarterly Filing: Taxpayers with an annual aggregate turnover of up to ₹5 crore and who have opted for the QRMP scheme can file GSTR-1 quarterly. For quarterly filers, the due date is the 13th of the month following the relevant quarter.

Below, we provided the table capturing the GSTR-1 Filing Due Dates at a Glance:

Category	Annual Aggregate Turnover	Due Date
Monthly Filers	More than ₹5 crore (or not opted for QRMP)	11th of the following month
Quarterly Filers (QRMP scheme)	Up to ₹5 crore	13th of the month following the relevant quarter

Note: Double-check and ensure the filled details are correct. The GST framework doesn't allow the revision of filed GSTR-1 returns. However, mistakes can be rectified in the GSTR-1 for the following filing period (month or quarter). For instance, if you find a mistake in your July 2024 GSTR-1, you can rectify it in the August 2024 GSTR-1 or any subsequent month's filing.

Who can file GSTR 1?

Every registered dealer is liable to file GSTR 1 regardless of sales and turnover for a particular month, which means that even when there is no sale or transaction (Nil GSTR-1), a registered dealer has to file GSTR 1. Here is the list of people who are exempt from filing the GSTR 1:

An Input Service Distributor: If your business receives invoices for services used by your branches, then you are in the category of the Input Service Distributor under GST.

Composition Scheme Dealer: If you have registered under the Composition scheme, you are a composition scheme dealer and are not required to file this GST return.

A supplier of online Information, database access, or retrieval services.

Non-resident taxable person: If you import goods and services from outside India or manage the business on behalf of a Non-Resident Indian.

A Taxpayer who is liable for collecting Tax at Source or a taxpayer for deducting Tax at sources (TDS).

Requirements for GSTR-1 filing

It is necessary to have the documents that are mentioned below and the information that is ready with you:

A valid Goods and Service Tax Identification Number
The User ID and Password to sign in to the portal.
A valid Digital Signature Certificate and Password to sign the form
Aadhar Number if you are going to e-sign the form.
Access to the Mobile Number mentioned on the Aadhar Card.

Details to be Reported in the GSTR-1 Filing

In the table below, we list down all 13 sections of the return along with the information to be submitted respectively,

Table No.	Details to be Reported
1, 2 & 3	GSTIN, legal name, trade name, and aggregate turnover of the previous financial year
4	Taxable outward supplies made to registered persons (including UIN holders), excluding zero-rated supplies and deemed exports
5	Taxable outward inter-state supplies made to unregistered persons where the invoice value exceeds ₹2.5 lakh
6	Zero-rated supplies and deemed exports
7	Taxable supplies made to unregistered persons (other than those reported in Table 5), net of debit and credit notes
8	Outward supplies that are nil-rated, exempt, or non-GST in nature
9	Amendments to outward taxable supplies reported in Tables 4, 5, and 6 of previous GSTR-1 returns (including debit notes, credit notes, and refund vouchers issued in the current period)
10	Debit notes and credit notes issued to unregistered persons
11	Details of advances received or adjusted in the current tax period and amendments of previously reported advances
12	Summary of outward supplies based on HSN codes
13	List of documents issued during the tax period
14	For suppliers — Reporting GSTIN-wise sales through e-commerce operators (ECO) on which the ECO is liable to collect TCS under section 52 or pay tax under section 9(5) of the CGST Act
14A	For suppliers — Amendments to details reported in Table 14
15	For e-commerce operators — Reporting B2B and B2C supplies made through the e-commerce platform (GSTIN-wise), on which the operator must deposit TCS under section 9(5)
15A I	Amendments to Table 15 for B2B sales (sales to GST-registered persons)
15A II	Amendments to Table 15 for B2C sales (sales to unregistered persons)

How to file GSTR-1?

The following instructions show the brief process of filing GSTR-1 on the GST Portal Online:

Step 1: Login - Access the GST portal and log in with your credentials.
Step 2: Gather Information - Prepare your invoices and debit notes for the period, including details like the recipient's GSTIN, invoice value, HSN code, and tax rate.
Step 3: Navigate to Returns - On the dashboard, go to Services > Returns > Returns Dashboard.
Step 4: Select Return Period - Choose the financial year, quarter (if applicable), and month for which you're filing from the respective dropdown menus. Click 'SEARCH'.
Step 5: Select Filing Option - Click the 'PREPARE ONLINE' button under the GSTR-1 tile to initiate online filing.
Step 6: Outward Supplies - The 'GSTR-1 – Details of outward supplies of goods or services' page appears. Here, you'll enter details for (other as we already mentioned):
- B2B Supplies: Details of outward supplies to registered businesses.
- B2C Supplies: Details of supplies to unregistered customers.
- Credit Debit Notes (CDN): Details of any credit or debit notes issued.
- Amendments: Details of any changes to previously filed invoices.
- B2C Others: Details of supplies attracting tax at a reverse charge mechanism.
- HSN: Report HSN-wise summary of outward supplies (Harmonized System of Nomenclature - a product classification system).
Step 7: Generate Summary - Once you've entered details, click 'Generate GSTR-1 summary' to see a consolidated view of your entries.
Step 8: Preview and Submit - Carefully review the pre-filled challan and ensure all details are correct. Click 'Submit' to proceed.
Step 9: Verification - Choose your verification method - Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) received on your registered mobile number.

GSTR-1 Filing - Late Fees & Penalty

The late fee structure depends on your business's annual turnover in the previous financial year and whether you're filing a regular GSTR-1 or a nil return (indicating no outward supplies). Here's table summarizing the late fees and penalty regarding GSTR-1 filing:

Act	Late Fee per Day (Other than Nil Filing)	Maximum Late Fee (Turnover ≤ Rs. 1.5 Crore)	Maximum Late Fee (Turnover Rs. 1.5 Cr - Rs. 5 Cr)	Maximum Late Fee (Turnover > Rs. 5 Cr)
CGST Act, 2017	Rs. 25	Rs. 1,000	Rs. 2,500	Rs. 5,000
Respective SGST Act/UTGST Act, 2017	Rs. 25	Rs. 1,000	Rs. 2,500	Rs. 5,000
Total	Rs. 50	Rs. 2,000	Rs. 5,000	Rs. 10,000

The following table captures the late fee for late Nil GSTR-1 filing,

Act	Late Fee per Day (Nil Filing)	Maximum Late Fee
CGST Act, 2017	Rs. 10	Rs. 250
Respective SGST Act/UTGST Act, 2017	Rs. 10	Rs. 250
Total	Rs. 20	Rs. 500

GSTR-1 Form Sample

Below, we'll attach the GSTR-1 form for your reference to understand the structure. It is a previous version contains 13 tables,

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Things to keep in mind for GSTR-1 filing

Filing the returns for your business can sometimes be a little worrying as there can be confusion or mistakes sometimes. Take a look at a few things to keep in mind while filing GSTR 1:

Ensure you have entered the correct GSTIN code and HSN codes to avoid any discrepancies.
Confirm whether the Transaction is under the intra-state and inter-state categories.
You can change the uploaded bills multiple times, but the invoice, once submitted, cannot be changed.
You cannot correct the returns once they are submitted.
As it is a part of GST registration and GST return filing, you do not pay taxes until the GSTR 3B is filed.
To avoid bulk uploads, you can upload invoices at intervals.
Suppliers such as proprietors partnerships and HUFs can E-sign
In case the point of supply of goods changes and is now in a different state, then SGST will be charged as per the new guidelines.
You can also use a third-party application like IndiaFilings to file your GST Returns.

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FAQs on GSTR-1 Filing

1. What is GSTR-1 filing?

GSTR-1 is a monthly or quarterly return that contains details of all outward supplies (sales) made by a registered taxpayer during a specific tax period. It includes invoices, debit/credit notes, and other sales-related details.

2. What is the turnover limit for GSTR-1?

Taxpayers with an annual turnover of up to ₹5 crore in the preceding financial year can opt for quarterly filing. Taxpayers exceeding this limit must file GSTR-1 monthly.

3. Who cannot file GSTR-1?

The following taxpayers are exempt from filing GSTR-1:

Composition scheme taxpayers
Input Service Distributors
Non-resident taxable persons
Tax deductors (TDS) and collectors (TCS)
Online information database access and retrieval (OIDAR) service providers.

4. Is GSTR-1 sales or purchase?

GSTR-1 pertains to sales and outward supplies made by the taxpayer during the tax period.

5. How do I file GSTR-1 in Excel?

You can use the GST Offline Tool to prepare GSTR-1 in Excel format and upload it to the GST portal. The tool allows you to enter invoice details offline and generate a JSON file for submission.

6. What is the due date for filing GSTR-1?

The due date is:

11th of the succeeding month for monthly filers.
13th of the month following the quarter for quarterly filers.

7. Is HSN compulsory in GSTR-1?

Yes, HSN (Harmonized System of Nomenclature) codes are mandatory for reporting outward supplies. From January 2025, taxpayers must select HSN codes from a dropdown menu on the GST portal.

8. Is GSTR-1 monthly or quarterly?

GSTR-1 can be filed either monthly or quarterly, depending on the taxpayer's turnover and preference.

9. What happens if GSTR-1 is filed late?

A late fee of ₹50 per day (₹25 each for CGST and SGST) is applicable, capped at ₹10,000 per return. For nil returns, the late fee is ₹20 per day (₹10 each for CGST and SGST).

10. How to calculate GSTR-1?

GSTR-1 includes:

Invoice-level details of B2B supplies
Summary of B2C supplies
Export details
Debit/credit notes
Adjustments for advances received

Ensure accurate data entry from invoices and other documents to calculate total taxable value and tax liability.

11. How to fill GSTR-1 step by step?

Steps to file GSTR-1:

Log in to the GST portal.
Navigate to "Returns Dashboard" and select the tax period.
Enter invoice-wise details of outward supplies.
Validate data and click "Submit."
File using DSC or EVC after confirming details.

12. What is the maximum late fee for GSTR-1?

The maximum late fee is ₹10,000 per return (₹5,000 each for CGST and SGST).

13. Can GSTR-1 be filed monthly or quarterly?

Yes, taxpayers can choose between monthly or quarterly filing based on their turnover and preference.

14. Who will file GSTR-1?

All registered taxpayers making outward supplies are required to file GSTR-1, except those exempted (e.g., composition taxpayers).

15. What is the rule for GSTR-1?

GSTR-1 must include all details of outward supplies made during a tax period, even if there are no transactions (nil return). It must be filed by the due date based on filing frequency.

16. Is it compulsory to file GSTR-1?

Yes, filing GSTR-1 is mandatory for all eligible taxpayers, even if there are no sales during the tax period (nil return).

17. What happens if GSTR-1 is not filed?

Failure to file may result in penalties, late fees, and restricted ability to file subsequent GST returns like GSTR-3B.