All About GSTR-1 Filing: Eligibility, Penalties & Due Dates 2026

GSTR-1 provides details about monthly or quarterly outward supplies that normally registered taxpayers must report to the government. Normal registered taxpayers must submit GSTR-1 to report specifications for their GSTR-2A and GSTR-2B, which allows normal registered taxpayers to claim Input Tax Credit (ITC). The due date for monthly filers, including those who voluntarily choose to file monthly, is the 11th of the following month; the due date for quarterly filers is the 13th of the month following the quarter ending. Let's delve into more about the intricacies of GSTR-1 filing.

Critical Rules and Recent Updates

1. Sequential Filing (Rule 59(6)): To submit GSTR-3B, GSTR-1 from the previous tax period must be filed first. Also, GSTR-1 for the previous tax period is still pending; the filing of GSTR-1 for the current tax period would be restricted.

2. e-Invoicing Auto-population: e-Invoicing is mandatory for some taxpayers, that is, those with an annual turnover of more than INR 5 crore; the system automatically fetches their B2B invoicing details from IRP to GSTR-1.

3. HSN Code Mandate: Furnishing the Harmonized System of Nomenclature (HSN) code is mandatory.

Turnover > ₹5 Crore: Must report 6-digit HSN codes.
Turnover ≤ ₹5 Crore: Must report 4-digit HSN codes for B2B supplies.

4. Introduction of GSTR-1A: The government has recently added the form GSTR-1A. Wherein the taxpayers can correct and re-avail details furnished in GSTR-1 through an option provided before the filing of the return GSTR-3B of the same month. It aids in rectifying gaps/errors for missed invoices, and additional members' bill details within a moment, i.e., the GSTR-3B liability matches the corrected data immediately instead of waiting for another month's return.

Eligibility and Exemptions

GSTR-1 is nothing but a sales return. The details provided in GSTR-1 will be used by the government for validation of output tax liability shown in GSTR-3B and to auto-populate the ITC statement (GSTR-2A & GSTR-2B) of purchase for the buyers. So, it is not just the supplier’s but also the recipient’s interest to ensure that GSTR-1 is accurate.

Who Must File?

GSTR-1 has to be filed by every registered taxpayer under the GST Act who has nil or no transactions during the period. And, if there were no sales, then Nil GSTR 1 has to be filed.

Who is Exempt?

Certain categories of taxpayers are not required to file GSTR-1. Instead, they file specific forms tailored to their registration type:

Composition Dealers: File CMP-08 (quarterly) and GSTR-4 (annually).
Input Service Distributors (ISD): File GSTR-6.
Non-Resident Taxable Persons: File GSTR-5.
Online Information and Database Access or Retrieval (OIDAR) Service Providers: File GSTR-5A.
Taxpayers liable to collect TCS (E-commerce Operators): File GSTR-8.
Taxpayers liable to deduct TDS: File GSTR-7.

Due Dates for GSTR-1 Filing

The date that you need to file GSTR-1 for your scope of work will depend on the annual turnover of your business and whether you use the quarterly return filing initiative QRMP.

Taxpayer Category	Filing Frequency	Due Date
Turnover > ₹5 Crore	Monthly	11th of the following month.
Turnover ≤ ₹5 Crore (Opted for QRMP)	Quarterly	13th of the month following the quarter.
Turnover ≤ ₹5 Crore (Not under QRMP)	Monthly	11th of the following month.

Note Regarding IFF (Invoice Furnishing Facility):

Under the QRMP Scheme, taxpayers may, at their election, upload the particulars of B2B invoices for the first two months of the quarter using the IFF and accordingly file these returns by the 13th day of the next month. It also permits buyers to claim ITC on a monthly basis even though their suppliers are required to file their entire return on a quarterly basis.

Format of GSTR-1 and Other Requirements

The GSTR-1 form consists of multiple tables which classify the various types of supplies made. It is important to have a solid understanding of these multiple tables in order to avoid errors when filing your GSTR-1 return.

Table No.	Details Required
Table 1, 2, 3	Basic details: GSTIN, Legal Name, Trade Name, and Aggregate Turnover (Auto-populated).
Table 4	B2B Invoices: Taxable outward supplies to registered persons. Includes invoice number, date, value, tax rate, and GSTIN of the recipient.
Table 5	B2C (Large) Invoices: Inter-state supplies to unregistered persons where the invoice value exceeds ₹2.5 lakh.
Table 6	Exports & SEZ: Zero-rated supplies, exports (with or without payment of tax), and supplies to SEZ units/developers.
Table 7	B2C (Others): Consolidated details of supplies to unregistered persons (intra-state supplies and inter-state supplies ≤ ₹2.5 lakh).
Table 8	Nil-rated/Exempt/Non-GST: Details of supplies that are nil-rated, exempted, or non-GST.
Table 9	Amendments: Corrections to outward supplies (B2B, B2C Large, Exports) reported in previous tax periods. Includes amendments to Debit/Credit Notes.
Table 10	Amendments (Unregistered): Corrections to B2C (others) supplies reported previously.
Table 11	Advances: Details of advances received/adjusted for which invoices have not been issued yet.
Table 12	HSN Summary: HSN-wise summary of outward supplies. Reporting 4 or 6 digits is mandatory based on turnover.
Table 13	Documents Issued: Summary of the number of invoices, debit notes, delivery challans, etc., issued during the period.

Late Fees and Penalties

Failure to file GSTR-1 by the due date attracts late fees. It is mandatory to file GSTR-1 on time. Although the minimum threshold is a little more under GST Act, the government has logically relaxed these charges to ease the compliance burden on taxpayers.

Current Late Fee Structure:

Nil Return: If there is no outward supply, so the late fee will apply– ₹20 per day (₹10 CGST + ₹10 SGST).
Other Returns: Where there is a tax liability, the penalty is ₹50 per day (₹25 CGST + ₹25 SGST).

Maximum Late Fee Caps

To protect the interests of smaller entities, maximum late fee is restricted according to the turnover (as per mentioned notifications):

Nil filers: Capped at ₹500.
Turnover up to ₹1.5 Crore: Capped at ₹2,000.
Turnover between ₹1.5 Cr and ₹5 Cr: Capped at ₹5,000.
Turnover above ₹5 Crore: Capped at ₹10,000.

Please note that there is no interest being charged (unlike in GSTR-3B) on late filing of GSTR-1 as it is a statement of details and not a return in lieu of payment. However, interest will be levied on tax liability in delayed GSTR-3B (for which GSTR-1 data is required).