GSTR-1 Filing: Due Date, Format, Late Fee and Eligibility Explained

Running a registered business comes with a clear set of responsibilities and staying compliant with taxes is at the top of that list. For every entrepreneur handling the Goods and Services Tax, filing GSTR-1 is a regular and critical task. This specific return acts as a detailed record of all outward supplies and sales made during a given period. Missing a deadline or making errors when reporting these transactions can create major issues, delaying tax credits for buyers and resulting in costly government penalties. Managing these details properly keeps operations running smoothly. Understanding the exact filing deadlines, correct reporting structures and penalty rules ensures that your venture avoids fines and maintains a strong, professional reputation with tax authorities

What is GSTR-1?

GSTR-1 is a statement of outward supplies, meaning it records all sales of goods and services made by a registered taxpayer during a given tax period. It is filed either monthly or quarterly, depending on the annual turnover of the business.

The data entered in GSTR-1 flows directly into GSTR-2 B for the buyer and also feeds into GSTR-3 B, the summary return used for tax payment. If GSTR-1 is filed incorrectly or late, it can affect the input tax credit claims of your customers and your own compliance record.

Every registered taxpayer under the Goods and Services Tax regime is required to file this return, even if there were no sales during the period. In such cases, a nil return must be submitted.

Who Should File GSTR-1?

All regular and casual registered taxpayers who make outward supplies of goods or services are required to file GSTR-1. This includes sole proprietors, partnership firms, limited liability partnerships and companies of all sizes.

Even if your business had zero transactions in a month or quarter, filing a nil GSTR-1 is mandatory. Since July 2020, nil returns can also be filed through an SMS-based facility on the GST portal.

GSTR-1 Due Date: Monthly and Quarterly Filing Schedule

The GSTR-1 due date depends on the aggregate annual turnover of the taxpayer. There are two filing frequencies: monthly and quarterly.

For example, if your turnover exceeds ₹5 crores and you are filing for July, the GSTR-1 last date would be 11th August. For quarterly filers under the QRMP scheme, the return for the April to June quarter would be due on 13th July. T&Cs apply.

As per an amendment to Section 37 of the CGST Act, taxpayers cannot file GSTR-1 beyond three years from the original due date of that return. The GST portal will block such filings permanently after this period.

Format of GSTR-1: Tables and Sections Explained

GSTR-1 is structured into 15 tables, each capturing a specific type of outward supply or transaction. Not all tables are mandatory for every taxpayer. You are required to fill only those that are relevant to your business type and the nature of your supplies.

Tables 1, 2 and 3: Basic Taxpayer Details

These tables capture your GSTIN, legal and trade name and the aggregate turnover reported in the previous financial year. Some of this information is auto-populated from your GST registration data.

Table 4: B2B Outward Supplies

This table records taxable outward supplies made to registered persons, including those with a Unique Identification Number. It excludes zero-rated supplies and deemed exports.

Table 5: B2C Large Invoices

This section covers inter-state taxable supplies made to unregistered consumers where the invoice value exceeds ₹2.5 lakhs. These need to be reported at the invoice level.

Table 6: Zero-Rated Supplies and Deemed Exports

All exports and supplies made to Special Economic Zones, with or without payment of Integrated GST, are reported here along with relevant shipping bill or bill of export details.

Table 7: B2C Small and Intra-State Supplies

This table consolidates all taxable supplies to unregistered consumers that are not covered in Table 5. It includes intra-state sales and inter-state sales below ₹2.5 lakhs.

Table 8: Nil-Rated, Exempt and Non-GST Supplies

If your business makes supplies that are exempt from GST, nil-rated or outside the scope of GST altogether, those are reported here.

Tables 9 and 10: Amendments and Credit or Debit Notes

Table 9 is used to amend details of outward supplies reported in earlier tax periods. Table 10 captures credit notes and debit notes issued to unregistered persons.

Table 11: Advances Received

Any advance received for future supplies that attract GST liability must be reported here, along with adjustments made against invoices issued in the current period.

Table 12: HSN-Wise Summary

This table provides a summary of outward supplies categorised by Harmonised System of Nomenclature codes. As per a GSTN advisory issued in January 2025, manual entry of HSN codes has been replaced by a drop-down selection. Table 12 has also been split into B2B and B2C tabs.

Table 13: Documents Issued

All documents issued during the tax period, including invoices, revised invoices, credit notes, debit notes and delivery challans, are summarised here.

Tables 14, 14A, 15 and 15A: E-Commerce Transactions

These tables are relevant for suppliers selling through e-commerce platforms and for e-commerce operators themselves. They capture GSTIN-wise sales made through such platforms, as well as any amendments to previously reported data.

How to File GSTR-1: Step-by-Step Process

Filing GSTR-1 on the GST portal is simple once your sales data is organised.

1. Log in to the GST portal: Use your registered credentials to access the portal.
2. Navigate to Returns Dashboard: Go to Services, click on Returns and select Returns Dashboard.
3. Select the filing period: Choose the relevant financial year and return filing period.
4. Open the GSTR-1 tile: Click on Prepare Online or Prepare Offline depending on the volume of invoices. If you have more than 500 invoices, use the offline utility tool to prepare a JSON file and upload it.
5. Enter or upload invoice details: Fill in data across the relevant tables for your business type.
6. Generate summary and review: Generate the GSTR-1 summary and review all entries carefully before proceeding.
7. Submit and file: Click on Submit and then File Return using either an Electronic Verification Code or a Digital Signature Certificate.
8. Download the acknowledgement: Save the Acknowledgement Reference Number as confirmation of successful filing.

It is advisable to upload invoices at regular intervals during the month rather than doing a bulk upload at the last moment. This reduces errors and saves time during the filing process.

Also Read: GSTR-4 Filing: Due Date, Format, Late Fees, Eligibility & Rules

Prerequisites for Filing GSTR-1

Before you begin filing, ensure you have the following ready.

• Valid GSTIN: Your registration must be active on the GST portal
• Login credentials: Access to the GST portal with your registered username and password
• Digital Signature Certificate: Required if you are filing as a company or limited liability partnership
• Aadhaar-linked mobile number: Needed for Electronic Verification Code-based signing
• Sales documents: All invoices, credit notes, debit notes and advance receipts for the relevant period
• HSN codes: For all goods and services supplied during the period

Having all of these setup components in place before you log in to the portal ensures the filing process is completed seamlessly without interruptions or last-minute validation errors.

GSTR-1 Late Fee and Penalty: What You Need to Know

Missing the GSTR-1 due date results in a late fee that accumulates for every day of delay. The late fee structure is tiered based on the annual turnover of the business.

Late Fee for Non-Nil Returns

The table below shows the GSTR-1 late fee applicable when taxable turnover is present. T&Cs apply.

Late Fee for Nil Returns

If you had no transactions during the period but delayed filing a nil return, the late fee is lower. T&Cs apply.

Interest on Late Tax Payment

GSTR-1 is a reporting return and does not involve direct tax payment. No interest is charged on GSTR-1 itself for late filing. However, when GSTR-1 is filed late or incorrectly, it can delay the reconciliation of tax liability in GSTR-3 B, the return through which actual tax payments are made. If GSTR 3B is filed late or if tax remains unpaid, interest at 18 per cent per annum is charged on the outstanding tax amount from the date it became due until the date of actual payment..

The CBIC has issued notifications from time to time to cap and reduce late fees for businesses that faced difficulties in filing. Check the latest CBIC notifications for any relief measures applicable to your situation.

How to Revise GSTR-1 After Filing

Once a GSTR-1 return is filed, it cannot be revised directly. However, there are two ways to correct errors.

The first option is to use GSTR-1A, which was introduced to allow corrections before the corresponding GSTR 3B is filed for the same period. This facility, notified by the CBIC in July 2024, allows suppliers to amend invoice-level details within the same tax period.

The second option is to report amendments in the GSTR-1 return of the next period. For example, if an invoice date was entered incorrectly in the December return, it can be corrected in the January GSTR-1 under the relevant amendment tables (Table 9 or Table 10).

There are certain details that cannot be amended at the invoice level, including the GSTIN of the customer, the type of invoice (such as changing a tax invoice to a bill of supply) and specific export-related fields such as the shipping bill date and the type of export.

Common Errors to Avoid While Filing GSTR-1

Filing errors in GSTR-1 can lead to mismatches with the GSTR 2B of your buyer, which may result in disputes over input tax credit.

• Incorrect buyer GSTIN: Always validate GSTINs on the GST portal before uploading invoices.
• Wrong HSN codes: Cross-check against the official HSN master list and use the drop-down selection now available on the portal.
• Missing or duplicate invoices: Reconcile your sales register with the invoices uploaded before submitting.
• Incorrect place of supply: Verify whether each transaction is inter-state or intra-state before reporting.
• Unreported nil-rated or exempt supplies: These must be declared in Table 8 even if no GST is charged.
• Blank Table 12 B2B tab with exclusive B2C sales: For businesses with only B2C sales, leaving the mandatory B2B tab blank can trigger system validation blocks. As a workaround, enter an HSN code in the B2B section and set the numerical fields to zero to proceed.

Reviewing your data carefully before submitting and reconciling your sales register with the GST portal records each period will significantly reduce the risk of transactional discrepancies.

How to Check GSTR-1 Filing Status

You can track the status of your filed GSTR-1 directly on the GST portal.

1. Log in to the GST portal: Use your registered credentials.
2. Navigate to Track Return Status: Go to Services, then Returns and click on Track Return Status.
3. Enter the reference details: Enter your Acknowledgement Reference Number or select the return filing period.
4. View the status: The status will appear in the table displayed on screen.

The primary filing statuses you will encounter on the portal are To Be Filed (return is pending), Submitted (invoice data is locked but not authenticated) and Filed (successfully signed via DSC or EVC).

GSTR-1 and Its Impact on Business Finance

Consistent and timely GSTR-1 filing does more than just keep you compliant. It builds a verifiable record of your business revenue over time. Financial institutions review GST return history as part of their assessment process when evaluating credit applications.

For self-employed individuals and small business owners, a clean GST filing record can support eligibility when applying for a Business Loan. It demonstrates stable revenue and responsible financial management, both of which are important factors in credit evaluation. To help enterprises capitalise on this financial credibility, Godrej Finance Limited provides collateral-free Business Loan options with quick online processing, competitive interest rates and flexible repayment cycles

If you are planning to apply for a Business Loan and want to understand your repayment obligations in advance, the Business Loan EMI Calculator can help you estimate monthly instalments based on the loan amount and tenure you have in mind.

Also Read: Everything you need to know about Business Loan – A definitive guide

Final Thoughts

GSTR-1 is a foundational return in the GST system. Filing it accurately and on time protects your business from penalties, preserves the input tax credit of your buyer and builds a strong compliance record. Whether you are a monthly or quarterly filer under the QRMP scheme, understanding the format, due dates and late-fee structure helps you plan your filing calendar effectively.

For business owners who are also exploring credit options, a consistent GST filing history can strengthen your financial profile and support your eligibility when applying for a Business Loan. Maintaining clean and timely filings is one of the simplest ways to build credibility with financial institutions.

Apply now for a Business Loan.

FAQs

Q.1. Is GSTR-1 filing mandatory even if there are no sales in a month?

A. Yes, filing GSTR-1 is mandatory even when there are no sales. In such cases, a nil return must be submitted. Since July 2020, nil GSTR-1 can also be filed through an SMS-based facility on the GST portal.

Q.2. What is the GSTR-1 due date for monthly filers?

A. For taxpayers with an annual turnover above ₹5 crores, the GSTR-1 due date is the 11th of the following month. For example, the return for August must be filed by 11th September. T&Cs apply.

Q.3. Can GSTR-1 be revised after filing?

A. GSTR-1 cannot be directly revised once filed. Corrections can be made through GSTR-1A before filing GSTR 3B for the same period or by reporting amendments in the GSTR-1 return of the next period.

Q.4. What is the late fee for a delayed GSTR-1 filing?

A. The late fee is ₹50 per day for returns with taxable turnover and ₹20 per day for nil returns. Maximum caps apply based on annual turnover, ranging from ₹2,000 to ₹10,000 for non-nil returns. T&Cs apply.

Q.5. What documents are needed to file GSTR-1?

A. You need a valid GSTIN, login credentials for the GST portal, all sales invoices for the period, HSN codes for goods and services supplied and either a Digital Signature Certificate or Aadhaar-linked mobile number for verification.

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