---
title: "GSTR-1: Filing, Due Dates, Format & Outward Supply"
description: "Learn what GSTR-1 is, who should file, due dates - 11th for monthly and 13th for quarterly QRMP filers - B2B and B2C supplies, nil returns, and common filing er"
canonical: "https://busy.in/gst/a-guide-to-gstr-1/"
author: "Jagdish Prasad"
published: "2023-04-13T09:19:59.000Z"
category: "GST"
---

-   GSTR-1 is a monthly or quarterly statement of outward supplies filed by regular GST taxpayers to report sales, credit notes, debit notes, exports, and other prescribed details for the tax period. Monthly filers generally file by the 11th of the following month, while QRMP filers file quarterly by the 13th of the month following the quarter.
-   From the May 2025 tax period onward, Table 12 is split into two tabs, B2B Supplies and B2C Supplies, and Table 13 becomes mandatory where relevant data exists in the return. The GST portal also reflects the revised B2CL threshold from the August 2024 tax period onward, where inter-state supplies to unregistered persons are treated as B2CL when the invoice value is more than ₹1 lakh.
-   For HSN reporting, the portal requires minimum HSN digit compliance based on turnover. Taxpayers with turnover up to ₹5 crore must report at least 4 digits, and taxpayers with turnover above ₹5 crore must report at least 6 digits. From the updated Table 12 flow, HSN selection is made from the portal drop-down and invalid codes are not accepted in the May 2025 onward flow.
-   QRMP filers can use the Invoice Furnishing Facility, or IFF, in the first two months of a quarter to upload B2B invoices so that recipients can see them earlier for ITC purposes. Businesses covered by e-invoicing continue to file GSTR-1, even though eligible invoice data may flow from the IRP into the GST system.
-   A NIL GSTR-1 must still be filed if there are no outward supplies in the period. GSTR-1 cannot generally be filed if key preceding compliances remain pending, and the law also provides a 3-year outer limit for furnishing details under section 37.

# A Complete Guide to GSTR-1 Filing: Format, Tables, Due Dates & Latest Updates

## **What is GSTR-1?**

GSTR-1 is the return used to furnish details of outward supplies under GST. In practical terms, it is the statement where a registered taxpayer reports sales invoices, credit notes, debit notes, exports, supplies to SEZ, and other prescribed outward supply details for a tax period. The information furnished in GSTR-1 feeds into the recipient-side [**ITC**](https://busy.in/gst/input-tax-credit/) ecosystem, including GSTR-2B and IMS-driven workflows, so accuracy matters not only for your own compliance but also for your buyers' reconciliation.

This guide is for business owners, accountants, finance teams, and GST practitioners who want a practical and current reference to GSTR-1 filing, including due dates, table-wise reporting, QRMP and IFF, HSN reporting changes, and the effect of e-invoicing on outward supply reporting.

## Who Should File GSTR-1?

All regular registered taxpayers making outward supplies are generally required to filGSTR-1. Certain categories file other returns instead, such as composition taxpayers, non-resident taxable persons, ISDs, TDS deductors, TCS e-commerce operators, and OIDAR service providers.

| Category | GSTR-1 Required? |
| --- | --- |
| Regular registered taxpayers | Yes |
| Composition scheme dealers | No - file [**GSTR-4**](https://busy.in/gst/guide-to-gstr-4/) instead |
| Non-resident taxable persons | No - file [**GSTR-5**](https://busy.in/gst/what-is-gstr-5/) |
| Input Service Distributors | No - file [**GSTR-6**](https://busy.in/gst/what-is-gstr-6/) |
| TDS deductors | No - file [**GSTR-7**](https://busy.in/gst/what-is-gstr-7/) |
| E-commerce operators liable under TCS provisions | No - file [**GSTR-8**](https://busy.in/gst/what-is-gstr-8-meaning-filing-process-and-requirements/) |
| OIDAR service providers | No - file GSTR-5A |

Even if there are zero outward supplies in a period, a NIL GSTR-1 is still required for an eligible filer.

## GSTR-1 Due Dates for FY 2025-26

The [GST portal](https://services.gst.gov.in/services/quicklinks/registration) states that GSTR-1 is generally due on the 11th of the succeeding month for monthly filers and on the 13th of the month following the quarter for quarterly filers. QRMP is available to eligible taxpayers with aggregate annual turnover up to ₹5 crore, subject to the scheme conditions.

| Filing Type | Turnover Criterion | Due Date |
| --- | --- | --- |
| Monthly | Above ₹5 crore | 11th of the following month |
| Quarterly under QRMP | Up to ₹5 crore | 13th of the month following the quarter |
| IFF for Month 1 and Month 2 | QRMP filers only | 13th of the following month |

### FY 2026-27 quarterly due dates

| Quarter | Period | Due Date |
| --- | --- | --- |
| Q1 | April to June 2025 | 13 July 2026 |
| Q2 | July to September 2025 | 13 October 2026 |
| Q3 | October to December 2025 | 13 January 2026 |
| Q4 | January to March 2026 | 13 April 2026 |

A taxpayer is not allowed to furnish [**GSTR-1**](https://busy.in/gst/how-to-file-gstr-1-from-busy/) in certain blocking situations, including specified non-filing defaults and other portal-level restrictions under Rule 59. Separately, section 37 also carries a 3-year outer limit for furnishing the details of outward supplies.

## Key Changes to GSTR-1 in 2025-26

Several practical changes matter for FY 2025-26 filing.

| Change | Effective position | Practical effect |
| --- | --- | --- |
| B2CL threshold revised | August 2024 tax period onward | Inter-state B2C invoices are treated as B2CL when invoice value is more than ₹1 lakh |
| Table 12 bifurcated | May 2025 tax period onward | HSN summary is entered separately under B2B Supplies and B2C Supplies |
| Table 13 mandatory in active cases | May 2025 tax period onward | If data exists in specified tables, the portal requires document summary details before summary generation |
| HSN drop-down based reporting | Updated Table 12 flow | HSN is selected through portal drop-down in the May 2025 onward flow |
| HSN digit validation | Based on turnover | Up to ₹5 crore requires at least 4 digits, above ₹5 crore requires at least 6 digits |
| GSTR-1A available | Active framework | Taxpayer can add or amend records after GSTR-1 and before GSTR-3B for the same period |
| Rule 10A linkage matters | Current law | Bank account details must be furnished as required under Rule 10A, and Rule 59 includes a filing restriction where such details are not furnished |

## GSTR-1 Format: Table-by-Table Breakdown

The GST portal’s current GSTR-1 flow includes outward supply reporting tables, amendment tables, HSN summary, document summary, and e-commerce related tables. The descriptions below reflect the current broad table treatment used on the portal.

### **Tables 1 to 3: Basic registration details**

| Table | Content | Action Required |
| --- | --- | --- |
| Table 1 | GSTIN | Auto-populated |
| Table 2 | Legal name, trade name, return period | Auto-populated |
| Table 3 | Aggregate turnover in preceding FY | Auto-populated |

No manual entry is usually needed in these opening tables.

### **Table 4: Taxable outward supplies made to registered persons**

This table captures B2B supplies. It includes regular taxable supplies to registered persons, reverse charge related categories where applicable in the reporting structure, and supplies made through e-commerce operators where required in the table design. In practice, invoice-level accuracy matters here because GSTIN, invoice number, tax rate, [**place of supply**](https://busy.in/gst/concept-of-place-of-supply-under-gst-explained-rules/) , and tax amounts affect downstream matching and recipient visibility.

### **Table 5: B2CL**

From the August 2024 tax period onward, Table 5 covers taxable outward inter-state supplies made to unregistered persons where the invoice value is more than ₹1 lakh, including supplies made through e-commerce operator, rate wise. This is one of the most important corrections from your draft, because the old ₹2.5 lakh threshold is no longer the current position for these return periods.

### **Table 6: Zero-rated supplies and deemed exports**

This table is used for exports and supplies to SEZ, with or without payment of tax, and related outward supply categories covered by the portal structure. Where shipping bill details are relevant, accuracy is important for proper linkage and refund-related workflows.

### **Table 7: B2CS**

Table 7 captures B2C other supplies, which broadly include intra-state supplies to unregistered persons and inter-state supplies to unregistered persons that do not fall into the revised B2CL category. These are reported in summary form rather than invoice by invoice in the usual workflow.

### **Table 8: Nil-rated, exempt, and non-GST outward supplies**

This table captures consolidated details of nil-rated, exempt, and non-GST outward supplies. Under GST, exempt supply includes nil-rated supplies, wholly exempt supplies, and non-taxable supplies.

### **Tables 9 to 11: Amendments and advance-related reporting**

The portal includes amendment tables for earlier B2B, B2CL, export, credit note, debit note, B2C, and advance-related entries. Use these tables to correct prior period disclosures instead of re-reporting the original transaction in the wrong table for the current period.

### **Table 12: HSN-wise summary of outward supplies**

From the May 2025 tax period onward, Table 12 is bifurcated into two tabs, B2B Supplies and B2C Supplies. The portal validates HSN reporting based on turnover. For taxpayers with turnover up to ₹5 crore, less than 4 digits triggers an error. For taxpayers above ₹5 crore, the required reporting threshold is stricter. The portal also states that, in the May 2025 onward flow, HSN should be selected from the drop-down and invalid HSN is not allowed to proceed.

### **Table 13: Documents Issued**

Table 13 captures document summary details for the tax period. From the current portal logic for the revised flow, if the taxpayer has entered data in specified operative tables and leaves Table 13 blank, the system blocks summary generation. In practical terms, treat Table 13 as mandatory where active outward supply reporting exists in those linked tables.

### **Table 14: Supplies made through ECO**

The GST portal’s current table list describes Table 14 as Supplies made through ECO. It should be explained as a dedicated reporting table for supplies made through e-commerce operators in the current return framework, not as a generic reverse charge summary.

### **Table 15: Supplies under section 9(5)**

Table 15 captures supplies covered under Section 9(5) of the CGST Act, where GST liability applies to notified supplies made through e-commerce operators as per the portal’s classification.

## GSTR-1 Under QRMP: IFF Explained

Taxpayers with aggregate annual turnover up to ₹5 crore in the current and preceding financial year, subject to the prescribed conditions, can opt for QRMP. Under QRMP, GSTR-1 is filed quarterly, while tax is paid monthly through the QRMP mechanism.

The Invoice Furnishing Facility, or IFF, is available to QRMP filers for Month 1 and Month 2 of the quarter. It allows reporting of eligible B2B invoices, credit notes, and debit notes up to the prescribed monthly value cap so that recipients can see those invoices earlier instead of waiting for the quarterly GSTR-1.

| Feature | Detail |
| --- | --- |
| Applicability | QRMP filers only |
| Filing months | Month 1 and Month 2 of each quarter |
| Due date | 13th of the following month |
| Scope | B2B invoices, credit notes, debit notes |
| Nature | Optional |
| Monthly cap | Up to ₹50 lakh |

IFF is especially useful where your customers are registered businesses that want timely invoice reflection for their monthly ITC workflow.

## How E-Invoicing Affects GSTR-1 Filing

E-invoicing currently applies to taxpayers crossing the notified turnover threshold of ₹5 crore and above, subject to the notified scope and exclusions. It covers specified documents such as B2B invoices and certain related documents.

E-invoicing does not replace GSTR-1. It only changes how some invoice data flows into the system. Even where invoice data is generated through the IRP, the taxpayer still needs to review and file the complete GSTR-1 return. Other sections such as B2C supplies, HSN summary, document summary, and non-auto-populated disclosures still need attention.

| Item | Manual review or entry needed? |
| --- | --- |
| B2B invoices covered by e-invoicing | Review required even if system-driven |
| B2CL | Yes |
| B2CS | Yes |
| Exports and related fields | Yes, where applicable |
| HSN summary | Yes |
| Table 13 document summary | Yes |

For businesses looking to manage this workflow end-to-end, [**e-invoicing software**](https://busy.in/accounting-software/e-invoice/) like BUSY generates IRN-compliant invoices and syncs the data directly into your GSTR-1 preparation flow.

A practical point here is that e-invoicing reduces duplicate manual work, but it does not remove the need for return review, table completeness checks, and final filing discipline.

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## **How to File GSTR-1 on the GST Portal**

1.  Log in to the GST portal.
2.  Go to Services, then Returns, then Returns Dashboard.
3.  Select the financial year and return period.
4.  Open GSTR-1 and choose the appropriate preparation mode.
5.  Fill the relevant tables or review the system-populated data where applicable.
6.  Generate the return summary.
7.  Verify values against books, sales register, and supporting records.
8.  Submit and file using DSC or EVC, as applicable.

Businesses using [**accounting software**](https://busy.in/accounting-software/) integrated with the GST portal can auto-populate invoice data into the relevant GSTR-1 tables, reducing manual entry errors and speeding up return review before filing.

### **Pre-filing checklist**

-   All applicable outward supplies reported
-   Correct B2CL threshold applied at more than ₹1 lakh for relevant return periods
-   Table 12 completed under the correct B2B and B2C tabs where applicable
-   Table 13 completed where the system requires it
-   HSN selected correctly with turnover-based digit compliance
-   Prior blocking issues under Rule 59 checked
-   Bank account details furnished as required under Rule 10A

## **How to File a NIL GSTR-1**

If there are no outward supplies during the tax period, a NIL GSTR-1 still needs to be filed by the eligible taxpayer. This can be done through the portal, and in permitted cases through the NIL filing facility for relevant filers.

The practical rule is simple: no sales does not mean no return. Skipping the NIL filing can create avoidable compliance backlog and can also trigger filing restrictions for future periods.

## GSTR-1 Late Fee Structure

[**Section 47 of the CGST Act**](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter9/section47_v1.00.html) provides the statutory late fee framework for delay in furnishing outward supply details. In practice, the reduced late fee regime for GSTR-1 and [**GSTR-3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) has been widely applied based on the post-2021 rationalised structure commonly reflected in GST compliance guidance. The daily late fee is typically ₹50 per day for regular returns and ₹20 per day for [**NIL returns**](https://busy.in/gst/guide-to-gst-nil-return/) , with slab-based caps.

| Return Type | Aggregate Annual Turnover | Daily Late Fee | Maximum Cap |
| --- | --- | --- | --- |
| NIL return | Any | ₹20 per day | ₹500 |
| Regular return | Up to ₹1.5 crore | ₹50 per day | ₹2,000 |
| Regular return | ₹1.5 crore to ₹5 crore | ₹50 per day | ₹5,000 |
| Regular return | Above ₹5 crore | ₹50 per day | ₹10,000 |

Interest does not apply merely because GSTR-1 is filed late. Interest is linked to delayed tax payment, which is generally relevant to GSTR-3B and tax discharge, not to outward supply reporting by itself.

Also, be careful with the e-Way Bill . The common operational trigger for e-Way Bill blocking is not simply late GSTR-1. The official GST guidance ties blocking primarily to non-filing of GSTR-3B or CMP-08 for the prescribed consecutive periods.

![Format of GSTR-1A](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T144817.271.webp)

## GSTR-1A: How to Amend Your Return

GSTR-1A is available as an optional amendment facility after GSTR-1 is filed and before GSTR-3B is filed for the same tax period. The [GST portal FAQ](https://tutorial.gst.gov.in/userguide/returns/FAQs_Creation_of_Outward_Supplies_Return_in_GSTR-1A.htm?rhsearch=3B&rhhlterm=3b) states that taxpayers can use GSTR-1A to add records missed in GSTR-1 and to amend records already reported in GSTR-1 for the same period.

This means GSTR-1A is useful where you discover a missed invoice, a wrong invoice value, a tax error, or another correctable outward supply reporting issue before filing GSTR-3B for that period. It is better to describe GSTR-1A as a supplier-side correction window, not merely as a place where buyer-flagged mismatches appear. The current ecosystem also interacts with IMS, where recipients can accept, reject, or keep records pending.

| Feature | GSTR-1 | GSTR-1A |
| --- | --- | --- |
| Purpose | Original outward supply reporting | Add or amend records after GSTR-1 |
| Timing | By normal due date | After GSTR-1 and before GSTR-3B for the same period |
| Mandatory | Yes, where applicable | No, optional |
| Use case | Initial filing | Missed entries or corrections for same period |

## **After Filing: Reconcile GSTR-1 with GSTR-2B and IMS**

After filing GSTR-1, the compliance job is not over. Supplier data flows into the recipient-side ITC environment, including [**GSTR-2B**](https://busy.in/gst/what-is-gstr-2b-and-why-is-it-important/) and IMS-related workflows. If invoice details are wrong, missing, delayed, or assigned to the wrong GSTIN, the recipient may face ITC reflection issues or reconciliation disputes.

Supplier data flows into the recipient-side ITC environment. Proper [**GST reconciliation**](https://busy.in/gst/reconciliation-under-gst/) . between your filed GSTR-1 and the recipient's GSTR-2B view is essential to avoid ITC disputes.

### **Practical reconciliation steps**

1.  Match filed GSTR-1 data with your sales register.
2.  Verify recipient GSTIN, invoice number, invoice date, taxable value, and tax amount.
3.  Review [**credit notes and debit notes**](https://busy.in/gst/debit-notes-vs-credit-notes-key-differences-and-when-to-use-them/) separately.
4.  Confirm whether key B2B invoices have flowed correctly into the recipient-side view.
5.  Use GSTR-1A, where still available for the period, or amendment tables in the next eligible return cycle for corrections.

A [**GSTR reconciliation software**](https://busy.in/accounting-software/gstr-reconciliation/) can match your GSTR-1 data against GSTR-2B automatically, flagging mismatches before they affect your buyers' ITC claims.

## Common Errors and How to Avoid Them

| Error | Better approach |
| --- | --- |
| Using the old ₹2.5 lakh B2CL threshold | Use more than ₹1 lakh for relevant return periods from August 2024 onward |
| Wrong recipient GSTIN | Validate GSTIN before invoicing and before filing |
| Incomplete Table 12 reporting | Fill B2B and B2C tabs correctly from May 2025 onward |
| Leaving Table 13 blank where required | Complete document summary before generating summary |
| Wrong HSN digit length | Follow turnover-based 4-digit or 6-digit minimum rule |
| Assuming e-invoicing means no GSTR-1 filing | Still review and file the full return |
| Treating Table 15 as reverse charge inward supply table | Report Table 15 in line with section 9(5) treatment |
| Ignoring bank account furnishing requirement | Check Rule 10A and portal status before filing |

## **Conclusion**

GSTR-1 is the core outward supply return under GST. For FY 2025-26 the most important [**GST compliance**](https://busy.in/gst/gst-compliance-rating-an-introduction/) checkpoints are: use the correct due date based on your filing category, apply the revised B2CL threshold of more than ₹1 lakh for the relevant tax periods, complete Table 12 using the B2B and B2C split from May 2025 onward, fill Table 13 where the system requires it, and use GSTR-1A for same-period corrections before GSTR-3B where needed.

Businesses under QRMP should use IFF where early B2B invoice visibility matters to customers. Businesses under e-invoicing should not assume that IRP reporting ends the compliance process. Accurate return review, correct table selection, and timely filing still matter.

## About the author

**Jagdish Prasad**

Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.

## Frequently asked questions

### Is GSTR-1 mandatory even if I have no sales in a period?

Yes. A NIL GSTR-1 is still required for an eligible filer even if there are no outward supplies in that tax period.

### What is the difference between monthly and quarterly GSTR-1 filing?

Monthly filers generally file by the 11th of the following month. Eligible QRMP filers file quarterly by the 13th of the month following the quarter.

### What is IFF and who can use it?

IFF is an optional facility for QRMP filers in Month 1 and Month 2 of the quarter to upload eligible B2B documents so that recipients can see them earlier.

### Is HSN reporting mandatory in GSTR-1?

Yes. The portal enforces HSN reporting based on turnover, and the revised Table 12 flow uses drop-down based HSN selection in the May 2025 onward structure.

### What changed in GSTR-1 from May 2025?

Table 12 was split into B2B Supplies and B2C Supplies, and Table 13 became mandatory in the revised filing flow where linked outward supply data exists.

### What is the current B2CL threshold in GSTR-1?

For the revised return periods from August 2024 onward, B2CL applies where the inter-state invoice value to an unregistered person is more than ₹1 lakh.

### Does e-invoicing replace GSTR-1 filing?

No. E-invoicing does not replace GSTR-1. It only affects how some invoice data is generated and shared within the system. The taxpayer must still review and file GSTR-1.

### What is GSTR-1A?

GSTR-1A is an optional amendment facility that lets the taxpayer add missed records or amend same-period records after filing GSTR-1 but before filing GSTR-3B for that period.

### What happens if my GSTR-1 data does not match what the buyer sees?

Mismatch or delay can affect recipient-side reconciliation and ITC visibility through GSTR-2B and IMS-related processes.

### Is there a time limit for filing old GSTR-1 returns?

Yes. Section 37 provides a 3-year outer limit for furnishing these details, subject to the legal framework and any notified exceptions or administrative processes.

### What is Table 13 in GSTR-1?

Table 13 is the document summary table for the tax period. In the current portal flow, it becomes compulsory where the taxpayer has entered data in linked operational tables and then attempts summary generation.

### Is late filing of GSTR-1 enough by itself to block e-Way Bill generation?

Not typically. Official guidance links e-Way Bill blocking mainly to non-filing of GSTR-3B or CMP-08 for the prescribed consecutive periods, not merely to late GSTR-1.

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