GSTR-1 details outward supplies and is key to GST compliance. Learn about filing deadlines, penalties, and how to amend errors in this comprehensive guide.
GSTR-1 represents a monthly or quarterly declaration detailing a taxpayer’s outward supplies, essentially all sales transactions. This initial return for a tax period incorporates most Business-to-Business (B2B) sales invoices and credit/debit notes automatically from the e-invoicing system. Taxpayers must also include summaries of Business-to-Consumer (B2C) sales and any reverse charge purchases subject to tax for the period. Accurate GSTR-1 submission is vital, as its data directly populates the GSTR-3B summary GST return. A recent advisory from GSTN, issued on October 29, 2025, urges taxpayers to submit any outstanding GST returns that were due three or more years ago and remain unfiled as of the November tax period. This means returns for periods like October 2022 (monthly), July-September 2022 (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will become unfileable starting December 1, 2025.
What is GSTR-1?
GSTR-1 is a monthly or quarterly return that must be filed by every registered GST taxpayer, with a few exceptions discussed later. It comprehensively details all outward supplies, i.e., sales. The return comprises a total of 13 sections as follows:
| Table No. | Details/information to be submitted |
|---|---|
| 1, 2 & 3 | GSTIN, legal and trade names, and aggregate turnover in the previous year |
| 4 | Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports |
| 5 | Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.2.5 lakh |
| 6 | Zero-rated supplies as well as deemed exports |
| 7 | Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes) |
| 8 | Outward supplies that are nil rated, exempted and non-GST in nature |
| 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) |
| 10 | Debit note and credit note issued to unregistered person |
| 11 | Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period. |
| 12 | Outward supplies summary based on HSN codes |
| 13 | Documents issued during the period. |
| 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 |
| 14A | For suppliers – Amendments to Table 14 |
| 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 |
| 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) |
GSTR-1 Due Date
The due dates for GSTR-1 are determined by your aggregate turnover. Businesses with annual sales up to Rs.5 crore have the option to file quarterly returns under the QRMP scheme, with these returns due by the 13th of the month following the relevant quarter. Conversely, taxpayers who do not select the QRMP scheme or have a total turnover exceeding Rs.5 crore must file their return monthly, on or before the 11th of the subsequent month.
| For businesses with turnover | Month/Quarter | Due Date |
|---|---|---|
| More than Rs.5 crore | Jan 2025 | 11th Feb 2025 |
| Feb 2025 | 11th Mar 2025 | |
| Mar 2025 | 11th Apr 2025 | |
| Apr 2025 | 11th May 2025 | |
| May 2025 | 11th Jun 2025 | |
| Jun 2025 | 11th Jul 2025 | |
| Jul 2025 | 11th Aug 2025 | |
| Aug 2025 | 11th Sept 2025 | |
| Sept 2025 | 11th Oct 2025 | |
| Oct 2025 | 11th Nov 2025 | |
| Nov 2025 | 11th Dec 2025 | |
| Dec 2025 | 11th Jan 2026 | |
| Jan 2026 | 11th Feb 2026 | |
| Feb 2026 | 11th Mar 2026 | |
| Mar 2026 | 11th Apr 2026 | |
| Turnover up to Rs.5 crore (QRMP Scheme) | Oct-Dec 2024 | 13th Jan 2025 |
| Jan-Mar 2025 | 13th Apr 2025 | |
| Apr-Jun 2025 | 13th Jul 2025 | |
| Jul-Sept 2025 | 13th Oct 2025 | |
| Oct-Dec 2025 | 13th Jan 2026 | |
| Jan-Mar 2026 | 13th Apr 2026 |
Taxpayers are reminded that GSTR-1 cannot be filed beyond three years from its original due date for a given tax period, as per an amendment to Section 37 of the CGST Act.
Who Should File GSTR-1?
Every registered person must file GSTR-1, regardless of whether they had transactions during the period. A facility for filing nil GSTR-1 via SMS became available in July 2020. The following registered persons are exempt from filing GSTR-1:
- Input Service Distributors
- Composition Dealers
- Suppliers of online information and database access or retrieval services (OIDAR), who are responsible for paying their own tax (as per Section 14 of the IGST Act)
- Non-resident taxable persons
- Taxpayers liable to collect TCS
- Taxpayers liable to deduct TDS
How to Revise GSTR-1?
Under GST, a return cannot be directly revised once filed. However, any errors identified in the return can be corrected in the GSTR-1A filed for the same period (month/quarter), provided this correction occurs before filing the GSTR-3B for that corresponding period, as stipulated by the CGST notification of July 10, 2024.
GSTR-1 Late Fees and Penalty
The following table outlines the late fees applicable for delayed GSTR-1 filings (excluding nil GSTR-1 cases):
| Name of the Act | Late fees for every day of delay | Maximum late fee (if annual turnover up to Rs.1.5 crore) | Maximum late fee (if annual turnover ranges between Rs.1.5 crore and Rs.5 crore) | Maximum late fee (if 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 next table details the late fees for nil GSTR-1 filings:
| 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 |
Initially, late fees were Rs.100 per day under both the CGST Act and the relevant SGST/UTGST Act. For nil return filers, the original late fee was Rs.25 per day under each respective act. However, the CBIC later announced reduced late fees to assist businesses facing challenges with GST return filing. Additionally, CBIC notification 20/2021 dated June 1, 2021, capped the maximum late fee chargeable from June 2021 onwards.
How to Amend GSTR-1
The amendment process in GSTR-1 involves declaring corrected invoices or details in the subsequent tax period when the amendment occurs.
| Sl. no. | Type of Amendment | Explanation |
|---|---|---|
| 1 | B2B Amendments (9A) | Corrections made to invoices previously issued for taxable supplies to registered taxpayers, including SEZ/SEZ Developers (with or without tax payment) and deemed exports, are reported here. |
| 2 | B2C Large Amendments (9A) | Amendments to original invoices for taxable outward interstate supplies to unregistered taxpayers with an invoice value exceeding Rs 2,50,000/- must be mentioned here. |
| 3 | Credit/Debit Notes (Registered) Amendments (9C) | Amended credit or debit notes linked to previously reported B2B transactions (supplies to registered taxpayers) are reported in this section. |
| 4 | Credit Debit Note (Unregistered) Amendments (9C) | Amended credit or debit notes against original notes reported under B2C Large and Export Invoices sections are declared here. |
| 5 | Export Invoices Amendments (9A) | Amended invoices for exports (under bond/LUT or with IGST payment, excluding deemed exports and supplies to SEZ) must be reported. |
| 6 | B2C Others Amendments (10) | This covers amendments to invoices not falling under B2B, B2C Large, or Exports. |
| 7 | Advances Received (Tax Liability) Amendments (11(2)) | Any adjustments to advances received in prior tax periods must be declared here. |
| 8 | Adjustment of Advances Amendments (11(2)) | Any adjustments to advances made in prior tax periods are to be reported. |
| 9 | Amendment to sales through e-commerce operator u/s 52 and 9(5) of the CGST Act reported by suppliers | Amendments to e-commerce sales from previous tax periods, reported by suppliers, are declared here. |
| 10 | Amendment to sales through e-commerce operator u/s 9(5) of the CGST Act reported by e-commerce operators | Amendments to specific sales under Section 9(5) from previous tax periods, reported by e-commerce operators, are declared here. |
How to Amend B2B Invoices After Filing GSTR-1?
A registered taxpayer can amend B2B invoices in GSTR-1 by selecting the specific invoice, modifying the necessary fields, and then submitting these changes. This can also be done via GSTR-1A.
Can Table 12A of GSTR-1 be left blank?
On June 11, 2025, GSTN issued an advisory through its official social media regarding the B2C table of Table-12 in GSTR-1. Taxpayers with only B2C supplies encountered issues when trying to leave Table 12A (B2B HSN Summary) blank. The department clarified that if there are no B2B supplies, taxpayers should make a single entry in Table 12A with any HSN code and UQC, filling all other fields with “0” to proceed.
Can HSN codes be manually chosen when making GSTR-1 entries?
No, not anymore. As per a GSTN advisory dated January 22, 2025, manual entry of HSN codes has been replaced with selection from a dropdown menu. Furthermore, Table 12 has been divided into B2B and B2C tabs for separate reporting of these supplies. Validations for supply values and tax amounts have also been implemented for both tabs of Table 12. Initially, these validations are in a warning mode, meaning they won’t block GSTR-1 filing. If B2B supplies are reported in other GSTR-1 tables, the B2B tab of Table 12 cannot be left empty.
GSTR-1 FAQs
- What is the full form of GST?
- Who is required to register for GST in India?
- What are the main components of GST in India?
- How is input tax credit (ITC) utilized under GST?
- What happens if a business fails to comply with GST regulations?
