GSTR-1 – Return Filing, Format, Eligibility & Rules

GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled while entering sales invoice details. Try our GST search tool to be 100% accurate.

GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. It contains details of all outward supplies i.e sales. The return has a total of 13 sections, listed down as follows:

Tables 1, 2 & 3: GSTIN, legal and trade names, and aggregate turnover in the previous year

Table 4: Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports

Table 5: Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.2.5 lakh

Table 6: Zero-rated supplies as well as deemed exports

Table 7: Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes)

Table 8: Outward supplies that are nil rated, exempted and non-GST in nature

Table 9: Amendments to outward supplies that are taxable and reported in table 4,5 & 6 of the earlier tax periods’ GSTR-1 return (including debit notes, credit notes, refund vouchers issued during the current period)

Table 10: Debit note and credit note issued to unregistered person

Table 11: Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period.

Table 12: Outward supplies summary based on HSN codes

Table 13: Documents issued during the period.

When is GSTR-1 due?

The due dates for GSTR-1 are based on your aggregate turnover. Businesses with sales of up to Rs.5 crore have an option to file quarterly returns under the QRMP scheme and are due by the 13th of the month following the relevant quarter.

Whereas, those taxpayers who do not opt for the QRMP scheme or have a total turnover above Rs.5 crore must file the return every month on or before the 11th of the next month.

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not. For nil GSTR-1 filers, there is a facility to file through an SMS that began from the 1st week of July 2020. The following registered persons are not required to file GSTR-1:

Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)

Non-resident taxable person

Taxpayer liable to collect TCS

Taxpayer liable to deduct TDS

A return once filed cannot be revised under GST. Any mistake made in the return can be rectified in the GSTR-1 filed for the next period (month/quarter). It means that if a mistake is made in GSTR-1 of January 2022, rectification for the same can be made in the GSTR-1 of February 2022 or subsequent months.

The following table explains the late fee to be charged (for other than nil GSTR-1 filing cases):

Name of the Act Late fees for every day of delay Maximum late fee

(if the annual turnover in the previous financial year is up to Rs.1.5 crore)

Maximum late fee

(If the annual turnover ranges between Rs.1.5 crore and Rs.5 crore)

(If the turnover is more than Rs.5 crore)

CGST Act, 2017 Rs 25 Rs 1,000 Rs 2,500 Rs 5,000

Respective SCGT Act, 2017 / UTGST Act, 2017 Rs 25 Rs 1,000 Rs 2,500 Rs 5,000

Total late fees to be paid Rs 50 Rs 2,000 Rs 5,000 Rs 10,000

The following table explains the late fee to be charged in case of nil GSTR-1 filing:

Name of the Act Late fees for every day of delay Maximum late fee

CGST Act, 2017 Rs 10 Rs 250

Respective SCGT Act, 2017 / UTGST Act, 2017 Rs 10 Rs 250

Total late fees to be paid Rs 20 Rs 500

The original late fees used to be Rs.100 per day under each CGST Act and respective SGST/ UTGST Act. Also, the original late fee for Nil return filers used to be Rs.25 per day under each CGST Act and respective SGST/ UTGST Act.

However, CBIC has notified reduced late fees to provide relief for businesses having difficulties in GST return filing.

Also, the CBIC issued notification 20/2021 dated 1st June 2021, to cap the maximum late fee chargeable from June 2021 onwards.