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.
GSTR 1 return must be filed by all persons registered under GST. GSTR 1 return is due on the 10th of each month for taxpayers who have a turnover of more than Rs.1.5 crores. GSTR 1 is due every quarter for taxpayers having less than Rs.1.5 crores turnover. From the month of October 2017, the normal schedule for filing GSTR 1 return will continue.
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?
- 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).
What is the Last Date for Filing GSTR 1?
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 |
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 upload an invoice only while filing the return?
You can upload invoices anytime. It is highly advised that you upload invoices at regular intervals during the month to avoid bulk upload at the time of filing a return. This is because bulk upload takes a lot of time.
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.