GSTR-1 filing
GSTR-1 is the return where you report what you sold. It is invoice-level — every taxable outward supply, with the buyer's GSTIN, the value and the tax charged.
It matters more than most people realise, because GSTR-1 is what populates your customers' GSTR-2B. If you file it late or wrong, your buyer can't claim their input tax credit — and they will notice.
- Who files it
- Every regular GST-registered taxpayer. Composition dealers file CMP-08 instead, and input service distributors file GSTR-6.
- Due date
- 11th of the following month for monthly filers. Quarterly filers under QRMP file by the 13th of the month following the quarter.
- Late fee
- ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, running until you file.
Why filing GSTR-1 late damages your customer relationships
GST is a chain. The invoices you report in GSTR-1 flow automatically into your buyer's GSTR-2B, which is what they rely on to claim input tax credit. Until you file, that credit does not exist for them.
A B2B customer who cannot claim credit on your invoice has effectively paid 18% more for your goods. They will chase you, and if it happens repeatedly they will find a supplier who files on time. This is the practical reason GSTR-1 discipline matters beyond the late fee.
What goes into GSTR-1
The return is split by supply type, and each needs different detail:
- B2B supplies — invoice-level, with the recipient's GSTIN
- B2C large (interstate, above the threshold) — invoice-level
- B2C small — consolidated, rate-wise
- Exports and zero-rated supplies — with shipping bill details where applicable
- Credit and debit notes issued during the period
- Advances received and adjusted
- HSN-wise summary of outward supplies
The mistakes we see most
- Wrong buyer GSTIN — the credit lands with a stranger and your customer can't claim it
- B2B invoices reported as B2C — no credit flows at all
- Missing HSN summary, which is mandatory above the turnover thresholds
- Filing GSTR-1 and GSTR-3B with figures that don't reconcile — a reliable way to attract a notice
- Forgetting that a nil period still requires a nil return
We file GSTR-1 for you
₹599/month in periods with no sales, ₹1,299/month when you trade. Includes GSTR-1 and GSTR-3B together — prepared from the same data so they reconcile — plus input tax credit reconciliation and a reminder before every due date.
Start filingGSTR-1 questions
What is GSTR-1?+
GSTR-1 is the monthly or quarterly return reporting all your outward supplies — your sales — at invoice level. It is the return that feeds your customers' input tax credit, which is why accuracy matters as much as timeliness.
When is GSTR-1 due?+
The 11th of the following month if you file monthly. If you're on the QRMP scheme, it's the 13th of the month after the quarter ends. Due dates are occasionally extended by notification, but planning around the standard date is the safer habit.
What is the late fee for GSTR-1?+
₹50 per day — ₹25 CGST plus ₹25 SGST — and ₹20 per day for a nil return. It accrues daily until you file, and there is no grace period.
Can I revise GSTR-1 after filing?+
No. GSTR-1 cannot be revised once submitted. Errors are corrected by amending the invoice in a later period's return, which is slower and more visible than getting it right the first time.
Do I need to file GSTR-1 if I had no sales?+
Yes. A nil GSTR-1 is still a return, and skipping it accrues late fees exactly as a missed active return would.