GSTR-1

The Goods and Service Tax puts forth several types of forms for taxpayers to file returns. These forms are classified based on the returns filing frequency and type of transaction undertaken.

What is GSTR-1?

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.
- Table 14: For suppliers – Reporting ECO operators’ GSTIN-wise sales through e-commerce operators on which e-commerce operators are liable to collect TCS u/s 52 or liable to pay tax u/s 9(5) of the CGST Act
- Table 14A: For suppliers – Amendments to Table 14
- Table 15: For e-commerce operators – Reporting both B2B and B2C, suppliers’ GSTIN-wise sales through e-commerce operators on which e-commerce operator must deposit TCS u/s 9(5) of the CGST Act
- Table 15A: For e-commerce operators –
  Table 15A I – Amendments to Table 15 for sales to GST registered persons (B2B)
  Table 15A II – Amendments to Table 15 for sales to unregistered persons (B2C)

Who Should File GSTR 1?

GSTR 1 must be filed by every registered taxpayer. It has to be filed even if the taxpayer has had no transactions in a month.

Registered individuals who do not have to file this form include –

Taxpayers liable to collect TDS.
Those liable to collect TCS.
Suppliers of Online Information Database Access and Retrieval (OIDAR) services (as per Section 14 of the IGST Act).
Non-resident taxable persons.
Taxpayers registered under the GST composition scheme.
Input Service Distributors (ISDs).

Considerations While Filing GSTR – 1

You need to be a registered taxpayer under GST, and also have a 15-digit PAN-based GSTIN.
You need to have detailed invoices with their unique serial numbers.
You also need an OTP to verify your registered mobile number with GST.

GSTR-1 due date

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.

For businesses with turnover	Month/Quarter	Due Date
More than Rs.5 crore	Jan 2024	11th Feb 2024
	Feb 2024	11th Mar 2024
	Mar 2024	12th Apr 2024 (earlier 11th Apr 2024)*
	Apr 2024	11th May 2024
	May 2024	11th Jun 2024
	Jun 2024	11th Jul 2024
	Jul 2024	11th Aug 2024
	Aug 2024	11th Sept 2024
	Sept 2024	11th Oct 2024
	Oct 2024	11th Nov 2024
	Nov 2024	11th Dec 2024
	Dec 2024	11th Jan 2025
	Jan 2025	11th Feb 2025
	Feb 2025	11th Mar 2025
	Mar 2025	11th Apr 2025
Turnover up to Rs.5 crore (QRMP Scheme)	Oct-Dec 2023	13th Jan 2024
	Jan-Mar 2024	13th Apr 2024
	Apr-Jun 2024	13th Jul 2024
	Jul-Sept 2024	13th Oct 2024
	Oct-Dec 2024	13th Jan 2025
	Jan-Mar 2025	13th Apr 2025

How Can Taxpayers File GSTR 1?

Step 1 – Visit the GST Portal and log in.

Step 2 – Click the “Services” tab.

Step 3 – Select “Returns” and then “Returns Dashboard”.

Step 4 – Select the relevant Financial Year and Return Filing Period from the drop-down menus.

Step 5 – Click “Search”.

Step 6 – Under the first search result – “Details of outward supplies of goods or services”, select “Prepare Online”. Select “Prepare Offline” if your number of invoices is more than 500.

Step 7 – Fill in the sections.

GSTR-1 late fees and penalty

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)	Maximum late fee (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

FAQs

Can I file GSTR-1 after the due date?

Yes, you can file the GSTR-1 even after the due date. However, you have to pay a late fee based on the delayed number of days.

Can I change a bill/ invoice uploaded on the GST portal?

After uploading bills you can make changes multiple times. There is no restriction on changing invoices after uploading them. But you can change an invoice only before submitting a return. Once submitted, the numbers are frozen.