Understanding GSTR-1: A Comprehensive Guide to Filing Requirements, Deadlines, Penalties, and More

GSTR-1 is a return filed either monthly or quarterly that provides a summary of all sales (outward supplies) by a taxpayer. It is the initial return for a tax period, where much of the Business-to-Business (B2B) sales invoices and credit/debit notes are automatically populated from the e-invoicing portal. Taxpayers are also required to declare the summary of Business-to-Consumer (B2C) sales and any reverse charge purchases subject to tax within the GSTR-1 for the relevant period. Ensuring the accuracy of GSTR-1 is vital, as these details subsequently feed into the summary GST return, GSTR-3B.

Latest Updates

On October 29, 2025, the GSTN issued an advisory recommending that taxpayers submit any outstanding GST returns with due dates three years or more in the past, provided they have not been filed by the November tax period. Consequently, returns for October 2022 (monthly), July-September 2022 quarter (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will not be permissible for filing from December 1, 2025.

What is GSTR-1?

GSTR-1 is a mandatory monthly or quarterly return for nearly all registered GST taxpayers. It encompasses comprehensive information about all outward supplies, meaning sales. The return is structured into 13 distinct sections, which include:

| Table No. | Details/Information to be Submitted | |---| | 1, 2 & 3 | GSTIN, official and trade names, and total turnover from the previous financial year | | 4 | Taxable outward supplies provided to registered individuals (including UIN-holders), excluding zero-rated supplies and deemed exports | | 5 | Taxable outward interstate supplies made to unregistered persons, where the invoice value exceeds Rs.2.5 lakh | | 6 | Zero-rated supplies and deemed exports | | 7 | Taxable supplies issued to unregistered persons, other than those covered in table 5 (adjusted for debit notes and credit notes) | | 8 | Outward supplies that are nil-rated, exempted, and non-GST in nature | | 9 | Amendments to taxable outward supplies previously reported in tables 4, 5, and 6 of earlier GSTR-1 returns (including debit notes, credit notes, and refund vouchers issued during the current period) | | 10 | Debit notes and credit notes issued to unregistered persons | | 11 | Information regarding advances received or adjusted in the current tax period, or modifications to previously reported advance details | | 12 | Summary of outward supplies categorized by HSN codes | | 13 | Documents issued during the reporting period | | 14 | For suppliers: Reporting of GSTIN-wise sales made through e-commerce operators, for which operators are liable to collect TCS under Section 52 or pay tax under Section 9(5) of the CGST Act | | 14A | For suppliers: Amendments related to Table 14 | | 15 | For e-commerce operators: Reporting of both B2B and B2C sales, categorized by supplier GSTIN, where the e-commerce operator is responsible for depositing TCS under Section 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 Date

The filing deadlines for GSTR-1 depend on a business's aggregate turnover. Businesses with sales up to Rs.5 crore have the option to file quarterly returns under the QRMP scheme, with these returns due by the 13th day of the month following the relevant quarter. In contrast, taxpayers who do not opt for the QRMP scheme or whose total turnover exceeds Rs.5 crore must file their returns monthly, by the 11th day of the subsequent month.

It is important to note that, following an amendment to Section 37 of the CGST Act, taxpayers are no longer permitted to file GSTR-1 if more than three years have passed since its original due date for a specific tax period.

Who Should File GSTR-1?

Every registered individual under GST is required to file GSTR-1, irrespective of whether they conducted any transactions during the period. For those with no sales, a nil GSTR-1 can be filed via SMS, a service introduced in July 2020. The following categories of registered persons are exempt from filing GSTR-1:

• Input Service Distributors
• Composition Dealers
• Suppliers of online information and database access or retrieval services (OIDAR) who are responsible for paying tax themselves, as per Section 14 of the IGST Act
• Non-resident taxable persons
• Taxpayers obligated to collect Tax Collected at Source (TCS)
• Taxpayers obligated to deduct Tax Deducted at Source (TDS)

How to Revise GSTR-1?

Once a return has been filed under GST, it cannot be directly revised. However, any errors identified in the return can be corrected in the GSTR-1A, which is filed for the same period (month/quarter). This rectification must occur before the GSTR-3B for the corresponding period is filed, as stipulated by the CGST notification dated July 10, 2024.

GSTR-1 Late Fees and Penalty

The penalty for delayed GSTR-1 filing, for cases other than nil returns, is structured as follows:

For nil GSTR-1 filings, the late fee structure is:

Previously, the late fees were Rs.100 per day under both the CGST Act and the relevant SGST/UTGST Act. For nil return filers, it was Rs.25 per day under each. The CBIC has since reduced these late fees to assist businesses facing difficulties with GST return filing. Additionally, Notification 20/2021, issued by the CBIC on June 1, 2021, capped the maximum late fee applicable from June 2021 onwards.

How to Amend GSTR-1 After Filing B2B Invoices?

Registered taxpayers can modify B2B invoices by selecting the invoice within GSTR-1, making the necessary adjustments, and then submitting the changes. This can also be done through GSTR-1A.

Can Table 12A of GSTR-1 Be Left Blank?

On June 11, 2025, GSTN clarified via an official social media advisory concerning the B2C table of Table 12 in GSTR-1. Taxpayers whose supplies consisted solely of B2C transactions encountered issues when attempting to leave Table 12A (B2B HSN Summary) blank. The department explained that in the absence of any B2B supplies, taxpayers must include at least one entry in Table 12A by entering any HSN code and UQC, and then filling all other fields with “0” to proceed with the filing.

Can HSN Codes Be Manually Chosen in GSTR-1 Entries?

Manual entry of HSN codes is no longer permitted. An advisory from GSTN on January 22, 2025, stipulated that HSN codes must now be selected from a predefined drop-down menu. Furthermore, Table 12 has been divided into two separate tabs, B2B and B2C, for distinct reporting of these supply types. Validations for supply values and associated tax amounts have also been implemented for both Table 12 tabs. While these validations are initially in a warning mode, meaning they will not prevent GSTR-1 filing, it is crucial to note that if B2B supplies are reported in other tables of GSTR-1, the B2B tab of Table 12 cannot be left empty.

Where to Show Amended Invoices in GSTR-1?

Amended invoices or corrected details should be declared in GSTR-1 during the tax period when the amendment occurs, as follows:

Note: The following amendments are not permissible at the invoice level: changes to the Customer GSTIN, converting a tax invoice to a bill of supply, modifications to Shipping Bill Date/Bill of Export Date or Type of Export for Export Invoices, changes to Receiver/Customer GSTIN or Place of Supply for Credit/Debit Notes (or Reverse Charge applicability), and amending invoices that the receiver has already accepted or modified and the supplier has subsequently accepted in GSTR-1A. At a summary level, nil-rated categories, HSN summary of outward supplies, or adding a new place of supply cannot be amended. However, an existing place of supply can be replaced with another under certain conditions.

Amendments Allowable Regarding Place of Supply:

When it comes to the Place of Supply, the following points are critical:

• You are permitted to amend the original place of supply for a transaction.
• You are not allowed to add any new place of supply to an existing transaction.

This can be illustrated with the following scenarios:

These examples demonstrate that changes from one original place of supply (e.g., Kerala) to another (e.g., Karnataka) are generally allowed, even if tax rates or invoicing details change. However, introducing an entirely new place of supply in addition to an existing one (as shown in the last case) is not permitted.