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Comprehensive Guide to GSTR-1 Return: Deadlines, Structure, Penalties, and Filing Requirements

This guide provides an in-depth overview of the GSTR-1 return, a crucial GST statement detailing outward supplies. It covers essential aspects such as filing deadlines, eligibility criteria, and the detailed structure of the return, including specific tables. The article also explains the implications of late filing through applicable penalties and outlines the processes for amending incorrect GSTR-1 submissions.

📖 6 min read read🏷️ GSTR-1

The GSTR-1 is a statement that registered GST taxpayers submit monthly or quarterly, detailing all outward supplies or sales. This initial return for a tax period often includes auto-populated Business-to-Business (B2B) sales invoices and credit/debit notes from the e-invoicing portal. Taxpayers must also include summaries of Business-to-Consumer (B2C) sales and reverse charge purchases subject to tax. Ensuring the accuracy of GSTR-1 is vital, as its data directly feeds into the GSTR-3B summary GST return.

Latest Updates Regarding GSTR-1

As of October 29, 2025, the GSTN has published an advisory encouraging taxpayers to complete any outstanding GST returns that were due three or more years ago and remain unfiled by the November tax period. Consequently, returns for periods such as October 2022 (monthly), July-September 2022 (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will be restricted from filing starting December 1, 2025. source

Understanding GSTR-1

GSTR-1 serves as a monthly or quarterly declaration for all registered GST taxpayers, with certain exceptions noted later. It provides comprehensive information on all outward supplies, essentially sales. This return structure comprises 13 distinct sections, which are outlined below:

| 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 Dates

GSTR-1 filing deadlines are determined by a taxpayer's aggregate annual turnover. Businesses with sales totaling up to Rs.5 crore have the choice to file quarterly returns under the QRMP scheme, with submissions due by the 13th day of the month following the end of the quarter. Conversely, taxpayers exceeding Rs.5 crore in turnover or those not opting for the QRMP scheme must submit their returns monthly by the 11th day 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 |

Under an amendment to Section 37 of the CGST Act, taxpayers are prevented from filing GSTR-1 more than three years after its original due date for a specific tax period.

Who is Required to File GSTR-1?

All registered individuals must file GSTR-1, even if they had no transactions during the tax period. A special SMS-based filing option for nil GSTR-1 returns was introduced in the first week of July 2020. However, the following categories of registered persons are exempt from filing GSTR-1:

GSTR-1 Revision Process

Once submitted, a GST return cannot be directly revised. Nevertheless, any errors in a filed return can be corrected within the GSTR-1A form for the same tax period (month/quarter). This rectification must occur before the corresponding GSTR-3B is filed for that period, as per the CGST notification dated July 10, 2024.

GSTR-1 Late Fees and Penalties

The table below outlines the late fees applicable for GSTR-1 filings, excluding nil returns:

| 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 |

For nil GSTR-1 filings, the late fee structure is detailed in the subsequent table:

| 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 previous late fee was Rs.25 per day under each act. However, the CBIC subsequently reduced these late fees to support businesses facing challenges with GST return submissions. Furthermore, Notification 20/2021, issued by the CBIC on June 1, 2021, introduced a cap on the maximum late fees applicable from June 2021 onwards.

Amending Filed GSTR-1 Details

While a filed GSTR-1 cannot be directly revised, amendments can be made to correct errors. This involves declaring the updated information in a subsequent tax period's GSTR-1.

Revised Invoice Dates for Amendments

When amending an invoice, the revised date must not be later than the last day of the original invoice's tax period. For example, if an invoice dated March 12, 2025, is amended in April 2025, the revised invoice date cannot be later than March 31, 2025.

Non-Admissible Amendments

Certain details cannot be amended at the invoice level:

  • Customer GSTIN.
  • Changing a tax invoice to a bill of supply.
  • For Export Invoices, the Shipping Bill Date/Bill of Export Date and the Type of Export (With/Without payment).
  • For Credit/Debit Notes, the Receiver/Customer GSTIN, Place of Supply, and Reverse charge applicability. These details must align with the linked original invoice.
  • If the recipient has acted on the invoices (accepted or modified) and the supplier accepts these modifications in GSTR-1A, the supplier cannot further amend those invoices, as they will automatically reflect in the supplier's GSTR-1 under the relevant amendments table.

At a summary level, the following cannot be amended:

  • Nil Rated supplies.
  • HSN summary of Outward supplies.
  • Adding a new place of supply to an existing transaction.

Allowable Place of Supply Amendments

You can amend the original place of supply for a transaction but cannot add any new place of supply to an existing transaction. For instance, changing the place of supply from Kerala to Karnataka is allowed, even with changes in tax rates or invoicing details. However, adding Karnataka as a new place of supply when Kerala was already present is not permitted.

Reporting Amended Invoices in GSTR-1

Amended invoices and details must be reported in the GSTR-1 of the tax period in which the amendment occurs, categorized by specific amendment types:

| Sl. No. | Type of Amendment | Explanation | |---| | 1 | B2B Amendments (9A) | Updates to previously issued invoices for taxable supplies made to registered taxpayers, including SEZ/SEZ Developers (with or without tax payment) and deemed exports. | | 2 | B2C Large Amendments (9A) | Amendments to original invoices issued for taxable inter-state outward supplies to unregistered taxpayers where the total invoice value exceeds Rs 2,50,000. | | 3 | Credit/Debit Notes (Registered) Amendments (9C) | Amendments to credit or debit notes previously reported under B2B transactions (supplies to registered taxpayers). | | 4 | Credit Debit Note (Unregistered) Amendments (9C) | Amended credit or debit notes issued against original credit or debit notes reported under B2C Large and Export Invoices sections. | | 5 | Export Invoices Amendments (9A) | Amended invoices for exports, whether under bond/LUT (without IGST payment) or with IGST payment (excluding deemed exports & supply to SEZ). | | 6 | B2C Others Amendments (10) | Amendments for invoices not covered under B2B, B2C Large, or Export categories. | | 7 | Advances Received (Tax Liability) Amendments (11(2)) | Any adjustments made to advances received in previous tax periods. | | 8 | Adjustment of Advances Amendments (11(2)) | Any adjustments made to advances adjusted in previous tax periods. | | 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 prior tax periods reported by suppliers. | | 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. |

HSN Code Reporting and Invoice Limits in GSTR-1

HSN Code Selection

As per an advisory dated January 22, 2025, manual entry of HSN codes in GSTR-1 has been discontinued. Taxpayers must now select the correct HSN from a provided dropdown menu. Additionally, Table 12 has been divided into B2B and B2C tabs for separate reporting of these supplies, with validations on values and tax amounts introduced (currently in warning mode). If B2B supplies are reported in other tables of GSTR-1, the B2B tab of Table 12 cannot be left empty.

Handling Over 500 Invoices

For uploading more than 500 invoices in GSTR-1, taxpayers should use the GST Returns Offline Tool. This involves preparing invoice data in Excel or CSV, converting it to a JSON file using the tool, and then uploading the JSON file via the GST portal's "Prepare Offline" option. This method facilitates bulk uploads and efficient handling of large invoice volumes. To view more than 500 invoices in GSTR-1, taxpayers must download their invoice data from the GST portal and access it through the GST Offline Tool. While the portal typically displays up to 500 invoices per section, downloading the data allows for unlimited viewing of all invoices for that specific period.

Frequently Asked Questions

What is the primary purpose of the GSTR-1 form?
The GSTR-1 form's main purpose is to report all outward supplies (sales) made by a registered taxpayer in a given tax period, providing comprehensive details of these transactions to the GST authorities.
Is it possible to correct errors in GSTR-1 after it has been filed?
While a GSTR-1 cannot be directly revised once filed, any errors can be rectified by declaring amendments in the GSTR-1 of a subsequent tax period.
What are the consequences of late filing for GSTR-1?
Late filing of GSTR-1 incurs a late fee, which varies depending on whether the return is a nil return or involves transactions, and is capped based on the taxpayer's annual turnover.
Who is generally exempt from filing GSTR-1?
Certain registered persons are exempt from GSTR-1 filing, including Input Service Distributors, Composition Dealers, Non-resident taxable persons, and those liable to collect TCS or deduct TDS.
How do QRMP scheme taxpayers file their GSTR-1?
Taxpayers under the QRMP scheme file their GSTR-1 quarterly. They can use the Invoice Furnishing Facility (IFF) to upload invoices for the first two months of the quarter, and then report the final month's invoices within the quarterly GSTR-1.