{"id":18171,"date":"2025-07-07T14:17:13","date_gmt":"2025-07-07T08:47:13","guid":{"rendered":"https:\/\/learn.razorpay.in\/learn\/?p=18171"},"modified":"2025-09-10T11:42:04","modified_gmt":"2025-09-10T06:12:04","slug":"gstr-1","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gstr-1\/","title":{"rendered":"GSTR-1 Filing: Due Dates, Format &#038; How to File GSTR-1 on GST Portal"},"content":{"rendered":"<p dir=\"ltr\">The <strong>GSTR-1<\/strong> return under the Goods and Services Tax (GST) is a crucial compliance requirement for registered taxpayers. It captures details of all outward supplies made during a tax period. Timely and accurate filing of <strong>GSTR 1<\/strong> is essential to ensure a smooth flow of input tax credit (ITC) and maintain transparency in transactions. In this comprehensive guide, we will walk you through the process of <strong>GSTR 1 filing<\/strong>, including due dates, format, and step-by-step instructions for <strong>GSTR1 online filing<\/strong> on the GST portal.<\/p>\n<h2 dir=\"ltr\">What is GSTR-1?<\/h2>\n<p dir=\"ltr\"><strong>GSTR 1<\/strong> is a monthly or quarterly return that captures details of all outward supplies made by a registered taxpayer. It includes:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Invoices issued for goods and services<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Debit and credit notes<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Exports<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Advances received<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Other relevant sales data<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">The importance of <strong>GSTR-1<\/strong> lies in two key aspects:<\/p>\n<ol dir=\"ltr\">\n<li>\n<p dir=\"ltr\">It determines the recipient&#8217;s ITC via auto-populated GSTR-2A and GSTR-2B.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">It enables tax reconciliation and accurate tax payment through GSTR-3B.<\/p>\n<\/li>\n<\/ol>\n<h2 dir=\"ltr\">Who Should File GSTR-1?<\/h2>\n<p dir=\"ltr\">All registered taxpayers under GST are required to file <strong>GSTR 1<\/strong>, with a few exceptions:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Composition scheme dealers<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Non-resident taxable persons<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Input Service Distributors (ISD)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Taxpayers with nil outward supplies (in specific cases)<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">The filing frequency depends on the taxpayer&#8217;s annual aggregate turnover:<\/p>\n<table dir=\"ltr\">\n<tbody>\n<tr>\n<th>\n<p dir=\"ltr\" style=\"text-align: left;\">Annual Aggregate Turnover<\/p>\n<\/th>\n<th style=\"text-align: left;\">\n<p dir=\"ltr\">Filing Frequency<\/p>\n<\/th>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\" style=\"text-align: left;\">Above \u20b95 crore<\/p>\n<\/td>\n<td style=\"text-align: left;\">\n<p dir=\"ltr\">Monthly<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<p dir=\"ltr\">Up to \u20b95 crore (QRMP)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: left;\">Quarterly<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2 dir=\"ltr\">GSTR-1 Due Dates<\/h2>\n<p dir=\"ltr\">Timely filing of <strong>GSTR 1<\/strong> is crucial to avoid penalties and interest. The due dates for <strong>GSTR-1 filing<\/strong> are as follows:<\/p>\n<table dir=\"ltr\">\n<tbody>\n<tr>\n<th>\n<p dir=\"ltr\" style=\"text-align: left;\">Filing Frequency<\/p>\n<\/th>\n<th style=\"text-align: left;\">\n<p dir=\"ltr\">Due Date<\/p>\n<\/th>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\" style=\"text-align: left;\">Monthly<\/p>\n<\/td>\n<td style=\"text-align: left;\">\n<p dir=\"ltr\">11th of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\n<p dir=\"ltr\">Quarterly (QRMP scheme)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: left;\">13th of the month after the quarter<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"ltr\">Late filing attracts consequences:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Late fee of \u20b950 per day (\u20b925 CGST + \u20b925 SGST)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Interest at 18% per annum on the tax payable<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Possible blocking of <a href=\"https:\/\/razorpay.com\/learn\/how-to-generate-e-way-bills\/\">e-way bill generation<\/a><\/p>\n<\/li>\n<\/ul>\n<h2 dir=\"ltr\">Format &amp; Contents of GSTR-1<\/h2>\n<p dir=\"ltr\">The <strong>GSTR 1 format<\/strong> consists of 13 tables capturing various aspects of outward supplies:<\/p>\n<ol dir=\"ltr\">\n<li>\n<p dir=\"ltr\">B2B Invoices \u2013 <a href=\"https:\/\/razorpay.com\/blog\/business-banking\/b2b-business-to-business\/\">Business-to-Business transactions<\/a><\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">B2C (Large) \u2013 Interstate B2C invoices above \u20b92.5 lakh<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">B2C (Small) \u2013 Other B2C supplies<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Export Invoices<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Credit\/Debit Notes (Registered &amp; Unregistered)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Nil Rated, Exempt, and Non-GST Supplies<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Amendments to earlier returns<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Advance Receipts<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">HSN-wise Summary<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Document Issued Summary<\/p>\n<\/li>\n<\/ol>\n<p dir=\"ltr\">The format supports both summary and invoice-level reporting, making accuracy paramount.<\/p>\n<h2 dir=\"ltr\">Prerequisites Before Filing GSTR-1<\/h2>\n<p dir=\"ltr\">Before proceeding with the <strong>GSTR 1 filing process<\/strong>, ensure you have the following:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Active GSTIN (Goods and Services Tax Identification Number)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Valid login credentials for the GST portal<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Compiled sales data for the tax period, including:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">B2B invoices with customer GSTINs<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">B2C invoices categorized by state and tax rates<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Export invoices with shipping bill details<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Credit\/debit notes issued<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">HSN\/SAC-wise summary of goods and services sold<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p dir=\"ltr\">Functional <a href=\"https:\/\/razorpay.com\/rize\/blogs\/digital-signature-certificate-dsc\">digital signature certificate<\/a> (DSC) or Aadhaar-based e-signing<\/p>\n<\/li>\n<\/ul>\n<h2 dir=\"ltr\">How to File GSTR-1 on the GST Portal<\/h2>\n<p dir=\"ltr\">Follow these step-by-step instructions for hassle-free <strong>GSTR1 online filing<\/strong>:<\/p>\n<h3 dir=\"ltr\">Step 1 \u2013 Log in to <a href=\"http:\/\/www.gst.gov.in\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" data-factors-click-bind=\"false\">www.gst.gov.in<\/a><\/h3>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Visit the official GST portal at <a href=\"http:\/\/www.gst.gov.in\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" data-factors-click-bind=\"false\">www.gst.gov.in<\/a>.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Click on the &#8220;Login&#8221; button and enter your GSTIN and password.<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Step 2 \u2013 Go to Returns Dashboard<\/h3>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">After logging in, navigate to the Returns Dashboard.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Select the applicable financial year and return filing period.<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Step 3 \u2013 Select GSTR-1 &gt; Prepare Online<\/h3>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">From the Returns Dashboard, locate the tile for <strong>GSTR 1<\/strong> return.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Click on the &#8220;Prepare Online&#8221; button to initiate the filing process.<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Step 4 \u2013 Enter Data in Each Section<\/h3>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">The online <strong>GSTR 1<\/strong> form is divided into sections based on the nature of outward supplies.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Carefully enter the required details in each section:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">B2B invoices<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">B2C (Large) invoices<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">B2C (Small) invoices<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Exports<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Credit\/Debit notes<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Nil rated, exempt, and non-GST supplies<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Amendments to earlier returns<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Advance receipts<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">HSN-wise summary<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Document issued summary<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p dir=\"ltr\">Validate the entries to ensure accuracy and completeness.<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Step 5 \u2013 Preview and Submit<\/h3>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">After entering all the data, click on the &#8220;Preview&#8221; button to review the draft <strong>GSTR1<\/strong>.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Carefully verify the details entered in each section.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">If everything is correct, click on the &#8220;Submit&#8221; button.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Authenticate the submission using your DSC or Aadhaar-based e-signing.<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Step 6 \u2013 Download Acknowledgment<\/h3>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Upon successful submission, an acknowledgment message will be displayed.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Download and save the acknowledgment receipt for future reference.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">For taxpayers with a large volume of invoices, the offline utility or GST-compliant accounting software can simplify the process through bulk uploads and auto-population of data.<\/p>\n<h2 dir=\"ltr\">Common Mistakes to Avoid in GSTR-1 Filing<\/h2>\n<p dir=\"ltr\">To ensure error-free <strong>GSTR-1 filing<\/strong>, steer clear of these common mistakes:<\/p>\n<ol dir=\"ltr\">\n<li>\n<p dir=\"ltr\"><strong>Incorrect GSTINs:<\/strong> Verify customer GSTINs using the GST portal before entering them.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\"><strong>Duplicate Invoice Numbers:<\/strong> Maintain a proper invoice series in your accounting software to avoid duplication.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\"><strong>Mismatched Invoice Dates:<\/strong> Ensure invoice dates fall within the current return period.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\"><strong>HSN Code Errors:<\/strong> Refer to the correct <a href=\"https:\/\/razorpay.com\/learn\/what-is-the-gst-hsn-code\/\">HSN code list<\/a> for each product or service.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\"><strong>Missing Exports or Advances:<\/strong> Keep a checklist of all supply types to avoid omissions.<\/p>\n<\/li>\n<\/ol>\n<p dir=\"ltr\">Using GST-compliant software like BUSY can help prevent these errors through real-time validation, pre-filled fields, and automated summaries.<\/p>\n<h2 dir=\"ltr\">GSTR-1 Filing via Offline Tool (Optional Section)<\/h2>\n<p dir=\"ltr\">For taxpayers with a large volume of invoices, the GST offline tool can simplify the <strong>GSTR 1<\/strong> preparation process:<\/p>\n<ol dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Download the offline utility from the GST portal.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Install and open the utility on your computer.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Enter the required data in the Excel template provided.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Validate the entries to ensure accuracy.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Generate the JSON file and upload it to the GST portal.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Verify and submit the <strong>GSTR1<\/strong> using DSC or Aadhaar-based e-signing.<\/p>\n<\/li>\n<\/ol>\n<p dir=\"ltr\">The offline tool is particularly helpful for bulk data entry and minimizing manual errors.<\/p>\n<h2 dir=\"ltr\">Can GSTR-1 Be Revised?<\/h2>\n<p dir=\"ltr\">Once submitted, the <strong>GSTR-1<\/strong> return cannot be revised. However, amendments can be made in the subsequent period&#8217;s return:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Use the relevant amendment tables (e.g., B2B Amendment, Credit Note Amendment)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Provide the original invoice details along with the amended values<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Ensure the amendment is made in the return immediately following the error discovery<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Timely amendments are crucial to maintain accurate records and avoid discrepancies in the recipient&#8217;s ITC claims.<\/p>\n<h2 dir=\"ltr\">Conclusion<\/h2>\n<p dir=\"ltr\">Filing <strong>GSTR 1<\/strong> is a vital compliance requirement under GST, enabling transparency, seamless ITC flow, and tax reconciliation. By understanding the due dates, format, and <strong>GSTR 1 steps<\/strong>, taxpayers can ensure timely and accurate filing.<\/p>\n<p dir=\"ltr\">To streamline the <strong>GSTR 1 filing process<\/strong>, consider using GST-compliant accounting software like BUSY, which automates data compilation, validates entries, and generates the <strong>GSTR1<\/strong> in the prescribed format. Stay vigilant of common errors and make necessary amendments promptly to maintain compliance.<\/p>\n<p dir=\"ltr\">By following this comprehensive guide and leveraging the right tools, you can navigate the <strong>GSTR-1 return filing<\/strong> process with ease and confidence.<\/p>\n<h2 dir=\"ltr\">Frequently Asked Questions (FAQs)<\/h2>\n<h3 dir=\"ltr\">Q1. Who is exempt from filing GSTR-1?<\/h3>\n<p dir=\"ltr\">The following taxpayers are exempt from filing <strong>GSTR 1<\/strong>:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Composition scheme dealers<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Non-resident taxable persons<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Input Service Distributors (ISD)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Taxpayers with nil outward supplies (in specific cases)<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Q2. What happens if I miss the GSTR-1 deadline?<\/h3>\n<p dir=\"ltr\">Late filing of <strong>GSTR-1<\/strong> attracts the following consequences:<\/p>\n<ul dir=\"ltr\">\n<li>\n<p dir=\"ltr\">Late fee of \u20b950 per day (\u20b925 CGST + \u20b925 SGST)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Interest at 18% per annum on the tax payable<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">Possible blocking of e-way bill generation<\/p>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Q3. Can I file GSTR-1 quarterly?<\/h3>\n<p dir=\"ltr\">Taxpayers with an annual aggregate turnover of up to \u20b95 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme and file <strong>GSTR 1<\/strong> quarterly. The due date is the 13th of the month following the quarter.<\/p>\n<h3 dir=\"ltr\">Q4. Is it mandatory to file GSTR-1 if there are no sales?<\/h3>\n<p dir=\"ltr\">Yes, even if there are no outward supplies during a tax period, taxpayers must file a nil <strong>GSTR1<\/strong> return to maintain compliance.<\/p>\n<h3 dir=\"ltr\">Q5. Can I make corrections after submission?<\/h3>\n<p dir=\"ltr\">While <strong>GSTR-1<\/strong> cannot be revised once submitted, amendments can be made in the subsequent period&#8217;s return using the relevant amendment tables. Ensure amendments are made promptly to avoid discrepancies.<\/p>\n<h3 dir=\"ltr\">Q6. What&#8217;s the difference between GSTR-1 and GSTR-3B?<\/h3>\n<p dir=\"ltr\"><strong>GSTR 1<\/strong> is a detailed return capturing outward supplies, while GSTR-3B is a summary return for declaring aggregate values of sales, ITC, and tax payable. Taxpayers must file both returns as per the prescribed due dates.<\/p>\n<p dir=\"ltr\">Remember, timely and accurate filing of <strong>GSTR-1<\/strong> is crucial for maintaining GST compliance, ensuring a smooth flow of ITC, and fostering transparency in business transactions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The GSTR-1 return under the Goods and Services Tax (GST) is a crucial compliance requirement for registered taxpayers. It captures details of all outward supplies made during a tax period. Timely and accurate filing of GSTR 1 is essential to ensure a smooth flow of input tax credit (ITC) and maintain transparency in transactions. In<\/p>\n","protected":false},"author":151156625,"featured_media":18332,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3435],"tags":[4454],"class_list":{"0":"post-18171","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-tax-government","8":"tag-gstr-1"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156625"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=18171"}],"version-history":[{"count":4,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18171\/revisions"}],"predecessor-version":[{"id":18175,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18171\/revisions\/18175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/18332"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=18171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=18171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=18171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}