GSTR-1 Filing: Due Date, Format, Late Fees, Eligibility & Rules

GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled while entering sales invoice details.

Latest Updates

9th January 2025

GSTN issued an advisory on implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.

• Phase 3 for reporting of HSN code in Table 12 of GSTR-1 & 1A is being implemented from January 2025 return period on the GST portal.
• In this phase manual entry of HSN has been replaced by choosing correct HSN from given drop down. 
• A customized description mentioned in HSN master will auto-populate in a new filed called “Description as per HSN Code". 
• Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately.
• Following validations in Table 12 with regards to value of the supplies have also been introduced: *
  • Validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12. 
  • Similarly, validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12. 
  • In case of amendments, only the differential value will be taken for the purpose of validation. 

*However, initially these validations have been kept in warning mode only, that means warning or alert message shall be shown in case of mismatch in values, whereas taxpayers will be able to file GSTR-1 in such cases. Further, in case B2B supplies are reported in other tables of GSTR-1, in that case B2B tab of Table-12 cannot be left empty.

29th September 2024
As per the latest advisory from the GSTN, due to persistent demand from trade, the return data for July 2017 and August 2017 was earlier archived on 1st August and on 1st September respectively has been restored until further notice. 

24th September 2024
As per the advisory from GST Network, on 01st October 2024, data of September 2017 shall be taken down from the GST portal in line with its data archival policy of saving data up to 7 years.

10th July 2024
A new optional facility in Form GSTR-1A is notified for taxpayers to add/amend details filed in the GSTR-1 (or IFF) for a tax period before filing their GSTR-3B for the same tax period.

CGST Rule 59(4) has been amended to replace the invoice reporting limit of Rs.2.5 lakhs with Rs.1 lakh for inter-state supplies to unregistered persons. Accordingly, the GSTR-1 and GSTR-5 formats are amended to reflect the revised limit, which will apply from 1 August 2024.

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:

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.

Note: Taxpayers cannot file GSTR-1 beyond three years from the relevant due date of such GSTR-1 for a tax period as per amendment to Section 37 of the CGST Act.

Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not. For nil GSTR-1 filers, there is a facility to file through an SMS that began from the 1st week of July 2020. The following registered persons are not required to file GSTR-1:

• Input Service Distributors
• Composition Dealers
• Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
• Non-resident taxable person
• Taxpayer liable to collect TCS
• Taxpayer liable to deduct TDS

How to revise GSTR-1?

A return once filed cannot be revised under GST. However, ay mistake made in the return can be rectified in the GSTR-1A filed for the same period (month/quarter) before filing GSTR-3B pertaining to the same period as per the 10th July 2024 CGST notification.

GSTR-1 late fees and penalty

The following table explains the late fee to be charged (for other than nil GSTR-1 filing cases):

The following table explains the late fee to be charged in case of nil GSTR-1 filing:

The original late fees used to be Rs.100 per day under each CGST Act and respective SGST/ UTGST Act. Also, the original late fee for Nil return filers used to be Rs.25 per day under each CGST Act and respective SGST/ UTGST Act. 

However, CBIC has notified reduced late fees to provide relief for businesses having difficulties in GST return filing.
Also, the CBIC issued notification 20/2021 dated 1st June 2021, to cap the maximum late fee chargeable from June 2021 onwards. 

How to file GSTR-1 on Clear GST Software?

Filing on Clear GST Software is simple and quick. Here is a detailed guide to file GSTR-1 on Clear GST Software.

Clear GST Advantage

• End-to-end filing on a single portal with EVC or DSC
• Import Tally data with a single click
• Import invoice data in any format through a custom mapper exclusively on Clear
• Ensure early error correction and 100% accurate returns filing
• Track the filing status of your business on a single dashboard

Frequently Asked Questions on GSTR-1

Should I file GSTR-1 even if there are no sales in a month?

Yes, filing GSTR 1 is mandatory even if there were no sales during a month/quarter. In this case, you have to file Nil GSTR-1.

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 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.

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.

What is the difference between GSTR-1 & GSTR-3B?

You have to report all the sales detail in GSTR-1, whereas you have to report summarised figures of sales, ITC claimed, and net tax payable in GSTR-3B return.

Can I file GSTR-1 even after filing GSTR-3B?

No, with effect from 1st January 2022, you have to file GSTR-1 before filing the GSTR-3B return.

I have opted for the composition scheme. Should I file GSTR-1?

You should not file GSTR-1. However, you have to use Form CMP-08 to make tax payments on a quarterly basis.

Should I make a GST payment after filing GSTR-1?

GSTR-1 is a return where details of sales are filed with the government. Hence, there is no need to pay tax after filing this return. However, you have to pay the tax due while filing GSTR-3B.

I have been filing GSTR-1 on a quarterly basis so far. My annual sales are below Rs. 1.5 crore. What happens if I choose the QRMP scheme?

You need to continue filing GSTR-1 on a quarterly basis and the GSTR-3B will also need to be filed on a quarterly basis with monthly tax payments. For more information about the QRMP scheme, read our article on “All about the QRMP scheme.”

How can I upload invoices under the QRMP scheme?

You can upload the invoices related to the first two months of the quarter using the Invoice Furnishing Facility (IFF) and last month’s invoices in the quarterly GSTR-1.

Can amendments be made to details already filed in GSTR-1? If yes, then what will be the filing period to make amendments?

Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the return.

For example, Mr X of Kerala has sold goods to Mr Y of Karnataka for Rs. 1,00,000 on 30th December 2024 and declared in the GSTR-1 of December 2024. Now he realised that he made a mistake in the date of the invoice, so he can make an amended invoice with the correct invoice date i.e., 16th December 2024. This amended invoice must have been shown in the GSTR-1 of January 2025.

What should the ‘Revised date’ be in the amended invoice?

The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.

For example, if an original invoice dated 12th March 2025 is being amended in April 2025 then the revised invoice date cannot be later than 31st March 2025.

What are the amendments not admissible or not allowed?

The following details cannot be amended at Invoice level :

• The Customer GSTIN
• Changing a tax invoice to a bill of supply
• The following with respect to Export Invoices cannot be amended: a) Shipping Bill Date/Bill of Export Date b) Type of Export- With/Without payment
• The following with respect to Credit Debit Notes cannot be amended:
  • Receiver/Customer GSTIN. However you may amend & link any other invoice for the same GSTIN.
  • Place of Supply
  • Reverse charge applicable: Since the above details are based on the original Invoice which it is linked to, Hence these details must match with the details of the linked Invoice.
• If the receiver of goods has taken action on the invoices i.e. accepted or modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table. The following details cannot be amended at a summary level
  • Nil Rated
  • HSN summary of Outward supplies
  • Cannot add a new place of supply

Note: However, you can replace the existing place of supply with another place of supply with some limitations. Refer to the examples given below.

What are the amendments allowable with respect to the place of supply?

With respect to Place of Supply, note the following:

• You can amend the original place of supply for a transaction.
• You cannot add any new place of supply to a transaction.

Let us understand the above with the following scenarios:

We can see that in all those cases where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.

But in the last case where in addition to Kerala, Karnataka is also added as a place of supply (irrespective of change in tax rates or invoicing) amendment does not hold good

Where to show the amended invoices in GSTR-1?

Declare the amended invoices or details in the tax period in which the amendment takes place as follows:

How to amend GSTR 1 after filing B2B invoices?

A registered taxpayer can amend B2B invoices by selecting the invoice in GSTR 1, modifying the required fields, and submitting the changes or through GSTR-1A.

Related Articles

Details to be mentioned in GSTR-1

Guide to file GSTR-1 using Clear GST Software

How to file GSTR-1 on GST Portal

How to file GSTR-1 on Tally