💼 What is GSTR-1?
GSTR-1 is a monthly or quarterly return that every GST-registered taxpayer (except composition dealers) must file to report outward supplies (sales). This guide explains who needs to file GSTR-1, the filing process, due dates, and common errors.
GSTR-1 is a statement of all outward supplies (sales) made during a tax period. It captures:
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B2B (Business-to-Business) invoices
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B2C (Business-to-Consumer) large invoices
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Exports
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Credit/Debit Notes
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Advances received and adjusted
✉️ Who Should File GSTR-1?
All GST-registered regular taxpayers must file GSTR-1:
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Monthly: If annual turnover > Rs. 5 crore or all voluntary registered taxpayers
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Quarterly (under QRMP scheme): If turnover <= Rs. 5 crore or all voluntary registered taxpayers
Note: Composition dealers do not file GSTR-1. They file CMP-08.
🗓 Due Dates for GSTR-1 Filing (FY 2025-26)
| Filing Type | Due Date |
|---|---|
| Monthly | 11th of the following month |
| Quarterly (QRMP) | 13th of the month after the quarter end |
Example:
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For April 2025 (Monthly): Due by 11th May 2025
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For Q1 (Apr–Jun 2025, QRMP): Due by 13th July 2025
🔄 Modes of Filing GSTR-1
You can file GSTR-1 using:
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GST Portal (www.gst.gov.in)
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GST Suvidha Providers (GSPs)
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Offline Utility Tool
✅ Step-by-Step Process to File GSTR-1
Step 1: Login
Visit www.gst.gov.in and log in with your credentials.
Step 2: Navigate to Return Dashboard
Go to Returns Dashboard > Select the financial year and return period > Click Prepare Online under GSTR-1.
Step 3: Enter Outward Supply Details
Fill in the required sections:
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B2B Invoices: Add GSTIN-wise invoice details
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B2C Large: Add invoices > Rs. 2.5 lakh interstate
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Exports: With or without payment of tax
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CDNs: Credit/Debit Notes
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Nil-rated, Exempt & Non-GST supplies
Step 4: Validate and Save
Click Save after entering details in each section. Errors will be shown on screen if any.
Step 5: Submit & File with DSC/EVC
Once all details are entered and validated:
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Click Submit > Wait for status to change to “Submitted”
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Click File Return > Choose DSC or EVC for verification
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Acknowledgement (ARN) will be generated
❌ Common Errors and Their Fixes
| Error | Reason | Fix |
|---|---|---|
| “Summary is not generated” | Incomplete data | Ensure all sections are filled and saved |
| Invoice mismatch | Wrong GSTIN or invoice format | Double-check GSTIN and invoice values |
| EVC not working | Mobile/email not updated | Update profile or use DSC |
🚀 Benefits of Filing GSTR-1 Accurately
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Ensures seamless ITC claim for recipients
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Avoids late fees (Rs. 50/day, Rs. 5000 max/month)
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Enhances compliance rating
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Auto-population of GSTR-3B and GSTR-2A for buyer
📊 Summary Table
| Particular | Monthly | Quarterly (QRMP) |
|---|---|---|
| Filing Due Date | 11th of next month | 13th after quarter |
| Late Fees | Rs. 50/day | Rs. 50/day |
| Revision | Through amendment in next GSTR-1A | Same |
📆 Final Checklist Before Filing
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Match invoices with books of accounts
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Confirm GSTIN and invoice details
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Check for amendments from previous months
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Submit before the due date to avoid penalties
📜 Conclusion
GSTR-1 filing is a vital compliance requirement under GST. It not only reflects your sales data but also ensures that your customers get the correct Input Tax Credit. File it accurately and timely to stay GST-compliant and avoid unnecessary penalties.
Need help? Visit www.gst.gov.in or consult your tax advisor.