GSTR-1 Due Date February 2026: Mandatory Changes You Can't Ignore
GSTR-1 is used to report outward supplies (sales) made by a registered taxpayer. It includes details of B2B and B2C invoices, credit and debit notes, exports, and HSN-wise summaries. Missing or delaying GSTR-1 filing can impact your buyers, delay reconciliations, and lead to unnecessary follow-ups. Since the data filed in GSTR-1 flows to the buyer’s GSTR-2A and GSTR-2B, accuracy is critical.
Why is filing monthly GSTR-1 important?
The monthly GSTR-1 due date determines when your sales data officially enters the GST ecosystem, and delaying it means
Book A Demo
Monthly GSTR-1 Due Date (Latest Schedule)
Taxpayers filing GSTR-1 on a monthly basis have to submit the return on or before the 11th of the following month.
For example, outward supplies made in January must be reported by 11 February.
If the due date falls on a public holiday, filing is generally allowed on the next working day. However, any relaxation or extension applies only upon official notice and should not be assumed in advance.
Latest GSTR-1 Updates for 2025–2026
Several important changes introduced in 2025–2026 directly affect monthly GSTR-1 filers.
Mandatory detailed HSN reporting: From February 2025, Table 12 requires HSN-wise reporting via a dropdown with auto-populated descriptions, making accurate classification critical.
Stronger internal validations: B2B and B2C values must be cross-checked with Table 12. Any mismatch can cause errors or block GSTR 1 filing.
Three-year filing limit: GSTR 1 returns cannot be filed more than three years after the end of the month to which they pertain, making timely monthly compliance essential.
What Happens If You Miss the Monthly GSTR-1 H2
Missing the monthly due date can lead to multiple compliance consequences:
- Late fees are charged for each day of delay
- Buyers may not see invoices reflected for the
tax credit
- Differences may arise between GSTR-1 and GSTR-3B
- Filing of future returns may be restricted due to prolonged delays
With the three-year filing limit now in effect, delays can also result in permanent non-compliance for older periods.
Also Read About - Union Budget 2026: Key Highlights
How to File GSTR-1 for Monthly Filers
Monthly GSTR-1 filing becomes easy when done properly:
- Prepare all outward supply invoices with correct GST details
- Select the correct HSN codes using the updated dropdown system
- Make sure values in the B2B and B2C sections align with Table 12
- Validate the return carefully before submission
- Submit the return and confirm successful filing
Save the acknowledgement for future reference
Avoid Common Errors While Filing GSTR-1
- If you opt for the Composition Scheme in a later month, GSTR-1 is not required for earlier periods.
- Incorrect or incomplete invoice details can cause JSON validation errors .
- Invoice dates must be entered in dd-mm-yyyy format only.
- Only hyphen (-) and forward slash (/) are allowed as special characters.
- Invoice values must be reported up to two decimal places.
