What is the GSTR 1 Filing Due Date?

GSTR 1 is a compulsory statement of Outward Supplies in India. Every registered taxpayer must know the GSTR 1 filing due date. It allows them to report their sales transactions. So, they must file GSTR 1 on time for their business credibility. It plays a key role in ensuring smooth input tax credit (ITC) flow. If they miss the deadline, it can lead to late fee. They can also face the system-generated notices. In this blog, you will get guidance on GSTR 1 filing due date and more.

What is GSTR 1?

GSTR 1 refers to a monthly or quarterly return for registered taxpayers in India. They report all outward supplies, which means sales of goods and services. This is considered as the first return in the GST system. A registered taxpayer files this return for a tax period. It contains:

a) Invoice-level details of B2B transactions

b) Invoice-level details of B2C transactions

c) Exports

d) Debit and credit notes issued against outward supplies

e) Details of outward supplies liable to reverse charge

Thus, it is a compulsory return for regular dealers. It applies even if there are no sales, which means a nil return. This helps to bring transparency and compliance within the GST system. This return supports other GST returns. It also helps businesses to pass on eligible input tax credit to recipients.

What is the GSTR 1 Filing Due Date?

The GSTR 1 filing due date depends on aggregate turnover and filing frequency.

Taxpayers who do not choose the QRMP scheme or have an aggregate turnover of more than Rs. 5 crore must file their return each month. The QRMP scheme allows eligible taxpayers to file returns quarterly while paying taxes every month. The return must be filed within the 11th of the next month.

In contrast, Businesses that earn up to Rs. 5 crore can choose to file quarterly returns every three months under the QRMP scheme. These returns are due by the 13th of the month after each quarter.

Here is the table that outlines the GSTR 1 filing due date:

A. The due date for businesses with a turnover of more than Rs. 5 Crore:

B. The due date for businesses with a turnover of up to Rs. 5 crore (QRMP Scheme)

Why Is It Important to Know the GSTR 1 Filing Due Date?

Here are the key reasons to know the GSTR 1 filing due date:

Avoid Penalties and Interest

If you do not file GSTR 1 on time, it will attract a late fee. Late filing of GSTR-1 attracts late fee but no interest. So, it is important to file GSTR 1 on time.

Prevent E-Way Bill Blocking

Non-compliance with returns, especially GSTR-3B, may result in E-Way Bill restrictions. This mainly affects the logistics and business operations.

Enable Input Tax Credit Claim

GSTR 1 is an essential return for the outward supply of goods and services. So, you must know the GSTR 1 filing due date. Filing it on time enables your customer to claim Input Tax Credit (ITC) without any hassles.

Avoid Suspension of Registration

Consistent non-filing of returns may cause suspension. It can also cause subsequent cancellation of your GST registration.

Strict Compliance Norms

From July 2025 onwards, GSTN will restrict filing of returns that are more than three years past their original due date, as per Section 37(4) of the CGST Act.

Reconciliation and Compliance

The date of filing of GSTR 1 is helpful in reconciling invoices with E-way bills and GSTR-2B or GSTR-3B.

How to File GSTR 1?

Below are the steps:

Step 1: Log in to official GST portal

You must go to the official GST portal to start the process. Then, click on the "Login" button. Next, you must put your:

a) GSTIN

b) Password.

Step 2: Go to Returns Dashboard

Once logged in, you must move to the "Returns" Dashboard. Then, you must choose the applicable financial year. Also, choose the return filing period.

Step 3: Select GSTR-1 and Prepare Online

This step allows you to search the tile for GSTR 1 return. You will find this option from the Returns Dashboard. Then, you must click on the “Prepare Online” option during the filing process.

Step 4: Enter Data in Each Section

You will find the online GSTR 1 form into sections. This section depends on the nature of outward supplies. Then, you must enter the necessary details in each section. The details can include:

a) B2B invoices

b) B2C (Large) invoices

c) B2C (Small) invoices

d) Exports

e) Credit or Debit notes

f) Nil rated, exempt, and non-GST supplies

g) Amendments to previous returns

h) Advance receipts

i) HSN-wise summary

j) Document issued summary

Then, check the entries to make sure they are correct and complete.

Step 5: Preview and Submit

Once you put all the data, you must click on the “Preview” button. This will allow you to review the draft GSTR 1. Then, you need to check the details that are entered in each section. You can click on the "Submit” button. This will apply when everything is correct. You can use your DSC or Aadhaar to verify your submission.

Step 6: Download Acknowledgment

Once you submit successfully, you will see an acknowledgment message. This is a message to confirm it. You can also download it. In this step, you can also keep the acknowledgment receipt for future reference.

How to Revise GSTR 1 Return Filing?

Once a GSTR 1 is submitted, it cannot be revised under GST. Thus, any errors can be rectified through amendments in subsequent GSTR-1 or through GSTR-1A, where applicable, before filing GSTR-3B. The time period can include month or quarter before submitting GSTR 3B for that period. This is stated according to the CGST notice from July 10, 2024.

Conclusion

It is important to know the GSTR 1 due date filing for businesses in India. It confirms that buyers can claim Input Tax Credit (ITC) without delay. If they fail to meet these deadlines, it can lead to late fee. This can also lead to restrictions on the filing of subsequent returns. The standard deadlines will depend on your filing frequency. In the case of monthly filers, it applies to taxpayers who earn more than Rs. 5 crore must file by the 11th of the next month. In contrast, Taxpayers with a turnover of up to Rs 5 crore chose the QRMP scheme. They must file by the 13th of the month after the quarter ends. If you need assistance, get in touch with Online Legal India.

FAQ

Q1. What is the GSTR 1 filing due date for monthly filers?

The GSTR 1 filing due date is the 11th day of the succeeding month. This applies to the registered taxpayers who file it on a monthly basis. For example, the return for the tax period of January 2026 must be filed within February 11, 2026.

Q2. What is the due date for GSTR-1 filing for quarterly filers under the QRMP scheme?

The GSTR 1 filing due date is the 13th day of the month following the end of the quarter. This applies to the taxpayers who choose the Quarterly Return Monthly Payment (QRMP) scheme. They must also meet the specific filing requirements.

Q3. Where can I file GSTR 1?        

You can file GSTR 1 on the official GST portal.

Q4. What are the consequences of missing the GSTR 1 filing due date?

If you do not file your GSTR 1 on time, you will have to pay a late fee of Rs. 50 for each day you are late (Rs. 25 for CGST and Rs.25 for SGST). The maximum fee is Rs. 10,000 for regular returns. If you file a "Nil" return, the late fee is lower at Rs. 20 per day (Rs. 10 for CGST and Rs. 10 for SGST). The maximum fee is Rs. 2,000.

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.