What is GSTR 1?
All taxpayers who have registered under GST are required to file their GST returns as per GST Law. By filing these returns, taxpayers and the government get clarity on the amount of GST to be paid. To file these returns correctly and with minimal fuss, the taxpayer must have GST-compliant invoices for both sales and purchase transactions. GSTR 1 is a crucial form that must be completed in order to start the process of filing of these returns. This is because the information submitted in GSTR 1 serves as the foundation for auto-populating all other forms.
In this article, we will understand what is GSTR-1, including the sections under it, when it is due, who is liable to file it, and penalties for late filing . After reading this article, you should be a step closer to ensuring your business is GST-compliant.
Return filing can be a complicated process. To make it easier, consider investing in a robust GST Accounting Software that makes GST compliance smooth.
What Does GSTR-1 Mean?
GSTR-1 is a monthly or quarterly GST return that every registered business must file to report all outward supplies—that is, sales of goods or services. It includes invoice details for sales to both registered and unregistered buyers, exports, and credit/debit notes.
Filing GSTR-1 is important because:
- It helps the government track your tax liability.
- It enables your customers to claim Input Tax Credit (ITC) .
- It ensures transparency and compliance under GST .
- Even if there are no sales, a Nil GSTR-1 must be filed.
Structure of GSTR-1 Form
| Section | Description |
|---|---|
| B2B (Business-to-Business) | Invoice-wise sales to registered GST buyers within or outside the state |
| B2C (Large Transactions) | Interstate sales to unregistered buyers where invoice value is over ₹2.5 lakh |
| B2C (Others) | Sales to unregistered buyers within the state or small-value interstate sales |
| Exports | Details of zero-rated supplies made outside India (with or without payment of tax) |
| Debit/Credit Notes | Any corrections made to previously issued invoices, whether B2B or B2C |
| Nil/Exempt/Non-GST Supplies | Sales of items not attracting GST, like exempted goods or zero-rated supplies |
| Amendments | Corrections to data filed in earlier GSTR-1 returns |
| HSN Summary | HSN-code wise summary of goods or services supplied |
| Document Summary | Total count of all invoices, debit/credit notes, and delivery challans issued |
Sections in GSTR-1 Form
| Section No. | Section Title | What You Need to Report |
|---|---|---|
| 1 | GSTIN | Your 15-digit GST number |
| 2 | Name | Auto-filled from your GST profile |
| 3 | B2B Invoices | Sales to GST-registered buyers (invoice-wise) |
| 4 | B2C Large Invoices | Interstate sales above ₹2.5 lakh to unregistered buyers |
| 5 | B2C Others | Other sales to unregistered customers |
| 6 | Exports | Details of goods/services sold outside India (zero-rated) |
| 7 | Credit/debit notes (Registered) | Notes issued to adjust earlier invoices to registered customers |
| 8 | Debit/credit note (Unregistered) | Notes issued to adjust invoices for unregistered buyers |
| 9 | Nil/Exempt/Non-GST Supplies | Supplies that are nil-rated, exempted, or not covered under GST |
| 10 | Amendments | Corrections to details filed in previous GSTR-1 returns |
| 11 | Advances Received/Adjusted | Advance payments received for future sales or adjusted against invoices |
| 12 | HSN-wise Summary | Summary of goods/services sold with HSN codes |
| 13 | Document Summary | Count of all invoices, debit/credit notes, and challans issued |
When is GSTR-1 Due?
The turnover of a business determines its GSTR-1 due date. GSTR-1 returns must be filed either monthly or quarterly, depending on the business’s turnover. Businesses can file GSTR-1 and GSTR-3B quarterly if their annual revenue is up to ₹5 crore and they have opted for the QRMP Scheme; otherwise, they must file monthly returns if their annual turnover exceeds ₹5 crore.
GSTR-1 Due Dates
Monthly Filers (Turnover above ₹5 crore or opted for monthly filing)
| Tax Period | Due Date |
|---|---|
| January 2025 | 11th February 2025 |
| February 2025 | 11th March 2025 |
| March 2025 | 11th April 2025 |
| April 2025 | 11th May 2025 |
| May 2025 | 11th June 2025 |
| June 2025 | 11th July 2025 |
| July 2025 | 11th August 2025 |
| August 2025 | 11th September 2025 |
| September 2025 | 11th October 2025 |
| October 2025 | 11th November 2025 |
| November 2025 | 11th December 2025 |
| December 2025 | 11th January 2026 |
Quarterly Filers (QRMP Scheme – Turnover up to ₹5 crore)
| Quarter | Due Date |
|---|---|
| Jan – Mar 2025 | 13th April 2025 |
| Apr – Jun 2025 | 13th July 2025 |
| Jul – Sep 2025 | 13th October 2025 |
| Oct – Dec 2025 | 13th January 2026 |
Note:
- Monthly filers must submit GSTR-1 by the 11th of the following month.
- QRMP (Quarterly Return Filing with Monthly Payment) filers must submit by the 13th of the month following the end of the quarter.
Who is Liable to File GSTR-1?
Each registered dealer must complete the GSTR 1 filing process. The same is required and unaffected
by the transactions that occurred that month. If you are a registered dealer, you must complete the
GSTR-1 filing process even if there are no sales or transactions (this is called filing Nil
returns). However, the following people or companies are excluded from submitting GSTR 1:
- Input Service Distributor: Any commercial organisation that receives invoices for services used
by its various branches is automatically considered an input service
distributor (ISD) according to the GST regime. - Composition Dealer: Beginning on April 1, 2019, companies with a maximum yearly turnover of 1.5
Crores may choose to participate in the gst
composition scheme . These companies are exempt from submitting GSTR 1. - A supplier of online information, database access, or retrieval service providers are exempt
from the GSTR-1 filing requirement. - Non-resident taxable person: You are also free from submitting GSTR 1 on behalf of your company
if you come within the category of non-resident taxable people. - This does not apply to taxpayers responsible for collecting tax at source (TCS) or
deducting
tax at source (TDS).
Pre-Requisites for Filing GSTR-1
You must have a 15-digit PAN-based GSTIN and be a GST-registered taxpayer.
You must maintain detailed invoices with distinct serial numbers for your transactions, including
intrastate and interstate transactions, business-to-business (B2B), and retail (B2C) sales. This
also covers stock transfers between your company’s locations in other states and transactions
involving exempt and non-GST products.
To validate your return using an EVC (electronic verification code) or a digital signature
certificate, you must either have an OTP from your registered phone (class 2 or higher). Using an
Aadhar-based e-sign, you can also submit your GST returns.
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How to File GSTR-1?
On the GSTN platform, filing GSTR 1 is simple. Simply follow the instructions listed below to submit
your GSTR-1 using the GSTN portal:
- Step 1: Log in to the GSTN portal using the User ID and password provided.
- Step 2: Choose “Services.”
- Step 3: Select “Returns.”
- Step 4: On the “Returns Dashboard,” choose the month and year you want to file the return.
- Step 5: Click on “GSTR-1” after the returns for the given time have been displayed.
- Step 6: After that, you may either upload or complete your returns online.
- Step 7: You have the option of adding or uploading invoices.
- Step 8: Make sure the form is filled out completely and accurately by rechecking it.
- Step 9: Select “Submit.”
- Step 10: Click “File GSTR-1” after verifying the information you supplied.
- Step 11: Electronically or digitally sign the form.
- Step 12: When a pop-up is displayed on your screen, click “Yes” to confirm that you want to file
a GSTR-1. Watch for the generation of an ARN (Acknowledgement Reference Number).
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How to Revise GSTR-1?
Once GSTR-1 is filed, it cannot be revised directly. However, if you made errors or missed entries in your original GSTR-1, you can correct them in the next month’s GSTR-1 filing. To do this, include the missing invoices or make adjustments for errors in the “Amendments” section of the subsequent GSTR-1. This allows you to update the details of previous tax periods.
Steps to Make Corrections in GSTR-1:
- Identify the error in the previously filed GSTR-1 return.
- Go to the upcoming GSTR-1 filing for the current period.
- Use the “Amendment” sections in the form to update B2B invoices, B2C large invoices, export invoices, or debit/credit notes.
- Enter the correct information along with original invoice details.
- Preview and submit your return after making all necessary changes.
Late Fees and Penalty
You will be required to pay a late charge at the following rate if you cannot submit your GSTR-1 return by the deadline. A yearly interest rate of 18% will also be assessed on the amount of unpaid taxes:
| Type of Return | Late Fee per Day | Maximum Late Fee |
|---|---|---|
| Regular Return | ₹50 (₹25 CGST + ₹25 SGST) | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
| Nil Return | ₹20 (₹10 CGST + ₹10 SGST) | ₹500 (₹250 CGST + ₹250 SGST) |
Note: Even if there are no transactions (Nil Return), timely filing is mandatory to avoid penalties.
Conclusion
After reading this article you may have undesrtood GSTR 1 meaning and In essence, information about
outgoing supplies made during the month must be recorded in the GSTR-1 format as either
invoice-specific, rate-specific, or state-specific information.
Not filing GSTR-1 correctly and on time can harm the reputation of your business as well, as your
Compliance Rating may suffer.
As
input tax credit
depends on the
supplier’s compliance, it will also affect one’s customers. Potential B2B buyers may refrain from
doing business with you if you don’t file your GSTR-1 correctly, due to the problems they will face
when not being able to claim ITC.
-
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Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!
Frequently Asked Questions
-
What details are reported in GSTR-1?GSTR-1 includes invoice-level details of all outward supplies such as B2B, B2C sales, credit/debit notes, and exports. It must be filed monthly or quarterly to keep your buyer's ITC records updated.
-
Can GSTR-1 be revised after filing?No, GSTR-1 cannot be revised after filing. If any error is made, you can correct it in the return of the next month or quarter. Always check reports thoroughly before submission.