GSTR-1 – Return Filing, Format, Eligibility & Rules

GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer.

Latest Updates on GSTR-1

Basics of GSTR-1

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.

When is GSTR-1 due?

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.

For businesses with turnover	Month/Quarter	Due Date
More than Rs.5 crore	October 2021	11th November 2021
	November 2021	11th December 2021
	December 2021	11th January 2022
	January 2022	26th February 2022
	February 2022	11th March 2022
	March 2022	11th April 2022
Turnover up to Rs.5 crore (QRMP Scheme)	Oct-Dec 2021	13th January 2022
	Jan-Mar 2022	13th April 2022

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. Any mistake made in the return can be rectified in the GSTR-1 filed for the next period (month/quarter). It means that if a mistake is made in GSTR-1 of January 2022, rectification for the same can be made in the GSTR-1 of February 2022 or subsequent months.

Late Fees and Penalty

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

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

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 ClearTax GST Software?

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

ClearTax 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 ClearTax
• 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. Click here to read more about IFF.

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 August 2021 and declared in the GSTR-1 of August 2021. 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 August 2021. This amended invoice can be shown in the GSTR-1 of September 2021.

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 July 2021 is being amended in August then the revised invoice date cannot be later than 31st July 2021.

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 Reason: 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:

Edit

Nature	Place of supply	Rate of Tax	Taxable Value	Amendment
Original	Kerala	18%	10000	Allowed
Amended To	Karnataka	18%	10000
Original	Kerala	28%	50000	Allowed
Amended To	Karnataka	18%	50000
Original	Karnataka	5%	10000	Allowed
		12%	20000
Amended To	Karnataka	18%	30000
Original	Kerala	18%	60000	Allowed
Amended To	Karnataka	28%	20000
	Karnataka	12%	40000
Original	Kerala	18%	60000	Not Allowed
		12%	40000
Amended To	Karnataka	28%	50000
	Kerala	12%	50000

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:

Sl. no.	Type of Amendment	Explanation
1	B2B Amendments (9A)	Amendments made in the invoices already issued earlier must be reported here. These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.
2	B2C Large Amendments (9A)	Amendments in the original invoices already issued must be mentioned here These reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where 1. Supply is made interstate and 2. Total invoice value is more than Rs 2,50,000/-
3	Credit/Debit Notes (Registered) Amendments(9C)	Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to registered taxpayer), will be reported here.
4	Credit Debit Note (Unregistered) Amendments(9C)	Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.
5	Export Invoices Amendments(9A)	Amended invoices issued against already issued original invoices must be reported here. Export invoices includes 1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST. 2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply (It excludes deemed exports & supply to SEZ)
6	B2C Others Amendments (10)	Amendments made in the invoices already issued earlier must be reported here. These are all those invoices not covered under 1. B2B 2. B2C Large 3. Exports
7	Advances Received (Tax Liability) Amendments (11(2))	Any amendments made to the advances received in previous tax periods has to be declared here.
8	Adjustment of Advances Amendments (11(2))	Any amendments made to the advances adjusted in previous tax periods have to be declared here.

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