GSTR-1

GSTR-1 is the return in which a GST-registered business reports all its outward supplies (sales) for a tax period. It is filed under Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules, and captures invoice-wise details of B2B supplies, B2C supplies, exports, credit/debit notes, advances and amendments. The data flows automatically into the recipient's GSTR-2B and pre-fills the taxpayer's own GSTR-3B, making GSTR-1 the foundation of the input tax credit chain on the GSTN portal.

Who files and when

• Monthly filers: due by the 11th of the following month.
• QRMP taxpayers (aggregate turnover up to Rs 5 crore): file quarterly by the 13th of the month after the quarter, and may use the Invoice Furnishing Facility (IFF) to upload B2B invoices for the first two months by the 13th of the next month.

GSTR-1A amendment

Since the CBIC reintroduced Form GSTR-1A in 2024, a taxpayer can amend or add records for the same tax period after filing GSTR-1 but before filing GSTR-3B, correcting mistakes without waiting for the next period.

Key points

• A Nil GSTR-1 can be filed by SMS.
• HSN-wise summary of supplies is reported in Table 12.
• Under Section 37(5), GSTR-1 cannot be filed beyond three years from its original due date; the portal blocks such returns permanently.