GSTR-1 फ़ाइलिंग

GSTR-1 is the monthly return for outward supplies filed by every GST-registered taxpayer. Under Section 37 of the CGST Act, 2017 read with Notification 83/2020-CT, it must be filed by the 11th of the month following the tax period. It captures invoice-level details of all supplies: B2B, B2C, exports, nil-rated, exempt, and debit/credit notes. The data filed in GSTR-1 auto-populates into your buyers' GSTR-2A/2B.

Every registered person making outward supplies of goods or services must file GSTR-1. This includes: regular taxpayers, casual taxable persons, and e-commerce operators (for their own supplies). Not required to file GSTR-1: composition scheme taxpayers (file GSTR-4), input service distributors (file GSTR-6), non-resident taxable persons (file GSTR-5), persons deducting TDS (file GSTR-7) and e-commerce operators for the tax they collect (file GSTR-8).

The due date for monthly GSTR-1 is the 11th of the month following the tax period (Notification 83/2020-CT, from January 2021). For QRMP (quarterly) filers, GSTR-1 is due by the 13th of the month following the quarter. The IFF (Invoice Furnishing Facility) for QRMP filers is due by the 13th of each month.

Late filing of GSTR-1 attracts a late fee of ₹50 per day (₹25 each under CGST and SGST/UTGST), or ₹20 per day (₹10 each) where there are no outward supplies, until the return is filed (Notification No. 4/2018-Central Tax). For tax periods from June 2021, Notification No. 20/2021-Central Tax caps the CGST late fee per return at ₹250 for a nil return, ₹1,000 where preceding-year aggregate turnover is up to ₹1.5 crore and ₹2,500 where it is up to ₹5 crore (₹5,000 above that), with an equal SGST/UTGST amount. Additionally, missing GSTR-1 means your buyers' GSTR-2A/2B will show no data from you, causing ITC mismatches for them. Repeated non-filing for 3 months can trigger a show-cause notice and potential GSTIN cancellation.

IFF is a monthly optional filing for QRMP (Quarterly Return Monthly Payment) scheme taxpayers. It allows you to upload B2B invoice details monthly by the 13th so that your buyers can claim ITC in their GSTR-2B, without waiting for the quarterly GSTR-1. IFF is optional for QRMP filers but recommended if you have B2B customers who need timely ITC.

GSTR-1A is a newly introduced form that allows taxpayers to make additions or corrections to their previously filed GSTR-1. It is optional and used when you need to add invoices or correct values that were missed or wrong in the original GSTR-1 filing. It must be filed within the same month or the following month of the original GSTR-1.

GSTR-1 has multiple tables: Table 4 (B2B invoices - 4A, 4B, 4C, 4D), Table 5 (B2C large invoices - above ₹2.5 lakh / ₹1 lakh), Table 6 (B2C small invoices - below threshold), Table 7 (export supplies with/without IGST), Table 8 (nil-rated, exempt, and non-GST supplies), Table 9 (credit/debit notes), Table 10 (tax rate-wise outward supplies), Table 11 (HSN summary).

Yes. You can amend GSTR-1 in the next month's filing. For example, if you discover an error in January's GSTR-1, you can correct it when filing February's GSTR-1. The amendment must be made within 6 months from the end of the month of the original filing. GSTR-1A can also be used for additions/corrections.

B2B (Business to Business) invoices are reported with full details: GSTIN of the buyer, invoice number, date, value, and tax rate. B2C (Business to Consumer) invoices are split into 'large' (above ₹2.5 lakh for most states, ₹1 lakh for special category states) with some details, and 'small' (below the threshold) where only aggregate value is reported.

Export supplies are reported in Table 7 of GSTR-1. They are split into two categories: (a) exports with payment of IGST (Table 7A) - where IGST is paid and later refunded, and (b) exports without payment of IGST (Table 7B) - under LUT/bond. Each requires separate shipping bill numbers and values.

Table 11 of GSTR-1 requires an HSN-wise summary of goods supplied. For services, an SAC (Service Accounting Code) summary is required. The summary aggregates the total value, taxable value, and tax amount by HSN/SAC code at the 2-digit, 4-digit, or 8-digit level depending on your turnover.

Credit notes (reducing buyer's tax liability) and debit notes (increasing it) are reported in Table 9 of GSTR-1. They must be reported in the month they are issued, not the month of the original invoice. Both the issuing and receiving taxpayer must report these in their respective GSTR-1 and GSTR-2A/2B.

Yes, e-commerce sellers must file GSTR-1 for their sales made through the platform. Additionally, the e-commerce operator (Amazon, Flipkart, etc.) files GSTR-8 reporting the net value of supplies and TCS deducted. The seller's GSTR-1 must reconcile with the operator's GSTR-8 to ensure ITC matching.

If a buyer's GSTR-2A doesn't match your GSTR-1 data, they cannot claim ITC on those supplies. This is a common issue caused by: wrong invoice number, incorrect GSTIN, wrong date, or wrong value in your GSTR-1. We verify your data against buyers' GSTR-2A before filing to prevent this.

Log in to the GST portal (gst.gov.in), go to Returns Dashboard, select the financial year and month, and click on the GSTR-1 filing. You can download it in JSON or PDF format. The ARN (Application Reference Number) confirms successful filing.