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GSTR-1 Filing: Due Date, Format, Late Fees, Eligibility & Rules
GSTR-1 is a key GST return that businesses must file, detailing their outward supplies (sales). Below is a comprehensive guide covering the filing process, deadlines, eligibility, and penalties associated with GSTR-1.

What is GSTR-1?
GSTR-1 is a monthly or quarterly return that summarizes all outward supplies (sales) of a GST-registered taxpayer. It includes details of taxable sales, zero-rated supplies, exempted goods, and more. The form is crucial for the GST ecosystem as it helps in reporting the sales data used for input tax credit (ITC) claims by buyers.
Sections in GSTR-1:
The form includes 13 sections, such as:
Basic Details: GSTIN, legal/trade name, and turnover
Taxable Outward Supplies: Sales to registered persons (excluding zero-rated supplies and deemed exports)
Inter-State Supplies to Unregistered Persons (Invoice value over Rs. 2.5 lakh)
Zero-Rated and Deemed Exports
Sales to Unregistered Persons (Net of debit/credit notes)
Nil-rated, Exempted, Non-GST Supplies
Amendments: Changes to previous outward supplies (including debit/credit notes)
Debit/Credit Notes issued to unregistered persons
Advances Received or Adjusted in the current period
HSN-wise Summary of Outward Supplies
Documents Issued during the period
Reporting of E-Commerce Operator Sales for suppliers, including TCS (Tax Collected at Source) details
GSTR-1 Due Date
The due date for GSTR-1 filing depends on the taxpayer’s aggregate turnover:
For businesses with turnover over Rs. 5 crore (monthly filing):
Due date: 11th of the next month
For businesses with turnover up to Rs. 5 crore (QRMP scheme – Quarterly filing):
Due date: 13th of the month following the relevant quarter
Example:
January 2024: Due on 11th Feb 2024
February 2024: Due on 11th Mar 2024
March 2024: Due on 12th Apr 2024 (Note: Due date extended for March 2024 due to technical issues)
Note: If a taxpayer opts for the Quarterly Return Monthly Payment (QRMP) scheme, the due date is 13th of the month after the quarter ends.
Who Should File GSTR-1?
All GST-registered persons must file GSTR-1, including those with no transactions during the period. However, certain categories of taxpayers are exempted from filing:
Composition Scheme Dealers
Input Service Distributors (ISDs)
OIDAR (Online Information Database Access Retrieval) Service Providers under Section 14 of the IGST Act
Non-Resident Taxable Persons
Taxpayers liable to collect TCS (Tax Collected at Source)
Taxpayers liable to deduct TDS (Tax Deducted at Source)
How to Revise GSTR-1?
Once GSTR-1 is filed, it cannot be revised. However, any mistakes in the return can be rectified via GSTR-1A filed for the same tax period, before filing GSTR-3B for that period. This change was introduced through a CGST notification on 10th July 2024.
Late Fees and Penalties for GSTR-1 Filing
If GSTR-1 is filed after the due date, a late fee is applicable. The fees depend on the annual turnover of the taxpayer.
Late Fees for Regular GSTR-1 Filers:
Turnover Range Late Fee Per Day (CGST & SGST/UTGST) Max Late Fee (CGST & SGST/UTGST)
Up to Rs. 1.5 crore Rs. 25 Rs. 1,000
Rs. 1.5 crore – Rs. 5 crore Rs. 25 Rs. 2,500
More than Rs. 5 crore Rs. 25 Rs. 5,000
Note: CBIC has reduced the late fees for businesses facing difficulties in filing GSTR-1, especially during the COVID-19 pandemic period. From June 2021 onwards, late fees are capped.
GSTR-1 Filing Process:
Login to GST Portal: Go to the GST portal and log in using your GSTIN.
Navigate to GSTR-1: Under the ‘Returns’ section, click on GSTR-1.
Enter Details: Fill out the required details in various tables, such as sales to registered/unregistered persons, export sales, and amendments if any.
Upload Invoices: Upload outward supply invoices for each transaction.
Verify & Submit: After entering all details, verify the form and click Submit.
Pay Late Fees (if applicable): If you’re filing late, pay the late fees as per your turnover.
Acknowledgment: Once submitted, you will receive an acknowledgment, and your GSTR-1 will be filed.
Latest Updates:
29th September 2024: Data from July-August 2017 archived on the GST portal has been restored due to persistent demand.
24th September 2024: September 2017 data will be archived as per GSTN’s data archival policy.
10th July 2024: GSTR-1A allows taxpayers to amend details before filing GSTR-3B for the same period.
1st August 2024: The invoice reporting limit for inter-state supplies to unregistered persons has been reduced from Rs. 2.5 lakh to Rs. 1 lakh.
Conclusion:
Filing GSTR-1 accurately and on time is crucial for maintaining compliance with GST regulations. Ensure that all the details, such as taxable sales, advances, and amendments, are correctly entered to avoid late fees and penalties. For businesses with turnovers up to Rs. 5 crore, the QRMP scheme offers a quarterly filing option with a later deadline, making it easier for smaller businesses to comply.