Should I file GSTR-1 even if there are no sales in a month?

Yes, even in the absence of sales or transactions, submitting GSTR-1 is mandatory. To maintain compliance, you have to file a nil return. There is a daily late fee of ₹20 (10 CGST + 10 SGST), with a maximum of ₹500.

Can I file GSTR-1 after the due date?

Yes, however, there are late costs associated with it: ₹20 for zero returns, capped at turnover, and ₹50 per day for normal returns. You are not allowed to register more than three years after the deadline, starting in July 2025.

What is the difference between GSTR-1 and GSTR-3B?

While GSTR-3B is a summary return of sales, purchases, and tax payments, GSTR-1 contains complete sales invoices (outward supplies). According to sequential filing regulations, GSTR-1 data flows into purchasers' ITC records and needs to be submitted before GSTR-3B.

What is the purpose of GSTR 1?

GSTR-1 provides a detailed record of all outward supplies, enabling ITC claims for buyers and transparency in tax reporting. It supports GSTR-3B, GSTR-2B, and GSTR-9, forming the foundation for GST compliance, audit verification, and maintaining accurate, invoice-level sales records.

What is POS in GSTR-1?

Place of supply (POS) determines the type of GST applicable, IGST for interstate supplies and CGST/SGST for intrastate supplies. Correct POS reporting assures accurate tax liability while avoiding ITC mismatches.

What is the turnover limit for GSTR-1?

₹5 crore is the turnover threshold for GSTR-1. Taxpayers below this threshold may choose to file quarterly (QRMP); those above this threshold must file monthly.

Who cannot file GSTR-1?

GSTR-1 cannot be filed by ISDs, composition dealers, OIDAR suppliers, non-resident taxpayers, TDS/TCS deductors, or e-commerce operators. They must instead file returns like GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, or GSTR-8.

Can I file GSTR-1 even after filing GSTR-3B?

No, GSTR-1 must be filed before GSTR-3B for the same period due to sequential filing rules. This guarantees that tax payments and declared sales are consistent.

GSTR-1 Filing: Process, Eligibility, Due Date, Format, Late Fees, and Rules

GSTR-1 is a monthly/quarterly GST return that records all outward supplies made by a registered taxpayer in India. It is one of the most important compliance requirements under the Goods and Services Tax (GST) system, as it forms the basis for the recipient’s Input Tax Credit (ITC) and ensures transparency in the reporting of sales.

Every regular GST-registered business, except those under the composition scheme, must file GSTR-1 within the prescribed due date to avoid penalties or ITC mismatches. Accurate filing of GSTR-1 also helps businesses maintain seamless compliance and build credibility with buyers and tax authorities. In this article, you will learn about GSTR-1 filing, its process, eligibility, due dates, format, late fees, and the key compliance rules you must follow to stay GST-compliant.

Also, read What is GST here.

Key Takeaways

GSTR 1 is the return for outward supplies (sales) under GST.

Taxpayers with turnover above ₹5 crore must file GSTR 1 monthly; those with up to ₹5 crore may file quarterly under the QRMP scheme.

GSTR 1 due date is typically the 11th of the following month (monthly filers) or the 13th of the month following the quarter (QRMP/quarterly filers).

With effect from July 2025 tax period, many corrections must be made via GSTR-1A before filing GSTR-3B, since post-filing edits are heavily restricted.

Latest Updates

22 January 2025

Manual entry of HSN codes was replaced with a drop-down selection, reducing data-entry errors.

Table 12 was bifurcated into separate B2B and B2C tabs, and automated value-validation checks were added.

During the transition, these validations were kept in warning mode only, allowing taxpayers to file even if minor discrepancies existed.

The advisory also clarified that if B2B supplies are reported elsewhere in GSTR-1, the B2B tab of Table 12 cannot be left blank.

7 June 2025

A major compliance reform was introduced via GSTN advisory.

Taxpayers will no longer be permitted to file GSTR-1 beyond three years from its original due date.

This restriction becomes effective from the July 2025 tax period, reinforcing timely filing discipline and closing the scope for retrospective amendments.

11 June 2025

GSTN issued an earlier clarification addressing issues faced by taxpayers reporting only B2C transactions.

Such taxpayers must include at least one dummy entry in Table 12A (B2B HSN Summary) to avoid system rejection during filing.

The advisory ensures that technical validation errors on the GST portal are prevented, enabling smooth submission of GSTR-1 returns.

12 July 2025

GSTN reiterated through its official communication channels that taxpayers facing validation issues in the B2C section of Table 12 should not leave the table blank.

Instead, they can enter any valid HSN code and UQC in Table 12A, while populating other fields with “0” to enable filing.

What is GSTR-1?

Form GSTR 1 records the GSTR 1 details of your outward supplies (sales) made during the tax period. In short, it is the return that sellers registered under GST must file to report the details of their taxable supplies, exports, exempt and nil-rated supplies.

GSTR 1 is important because the information feeds into the buyer’s Input Tax Credit (ITC) data and also helps auto-populate liabilities for the summary return (GSTR 3B). If a supplier fails to file the correct GSTR 1, it could hamper both compliance and downstream credit claims.

It must be filed by normal taxpayers (i.e., not a composition scheme) with GST registration.

Note: It is not filed by composition dealers, Input Service Distributors (ISDs), non-resident taxable persons, OIDAR suppliers, or TDS/TCS deductors. They use different return forms (GSTR-4, 5, 5A, 6, 7, or 8).

GSTR-1 Due Date

The GSTR 1 due date differs based on aggregate turnover and scheme:

Filing type	Eligibility	Due date	Example
Monthly	Taxpayer with annual turnover above ₹5 crore (or opted monthly)	11th of the following month	For April 2025 sales > file by May 11, 2025
Quarterly (QRMP)	Taxpayer with turnover up to ₹5 crore under QRMP scheme	13th of the month following the quarter	For the Apr-Jun 2025 quarter > file by July 13, 2025

Note: The GST Council or GSTN may extend deadlines in specific cases via notifications. Always verify before filing. (Source: GST Council Notification No. 12/2025 – Central Tax)

How To Revise GSTR-1?

You cannot directly revise a filed GSTR-1. However, errors or missing invoices can be corrected by following this process:

File GSTR-1A (Amendment) for the same tax period. The supplier uses this to correct or add outward supply details.

Ensure the correction is made before the due date of GSTR-3B for that period, especially given that after July 2025, the downstream summary return is locked and cannot be manually edited.

Note: Direct revision of a filed GSTR 1 beyond the tax period through the portal is not possible. It can be done only via amendment forms or next period corrections.

How To File GSTR 1?

Here’s a step-by-step of the GSTR 1 filing process:

Log in to the portal

Visit www.gst.gov.in

Log in using your GSTIN, username, and password.

Navigate to the Return

Go to Services> Returns > Returns Dashboard.

Select the relevant Financial Year and Return Period (month or quarter).

Click on ‘Prepare Online’ under GSTR-1.

Fill in GSTR-1 Tables

Each section of the form captures specific transaction data:

Table No.	Details Captured	Purpose
Table 4	B2B Supplies	Invoice-wise details of outward supplies to registered persons (GSTIN, invoice, value, GST rate)
Table 5	B2C (Large)	Inter-state supplies to unregistered persons exceeding ₹2.5 lakh per invoice
Table 6	Zero-Rated Supplies	Export and deemed export details with shipping bill information
Table 7	B2C (Other)	State-wise summary of smaller supplies to unregistered persons
Table 8	Nil/Exempt/Non-GST Supplies	Records of nil-rated, exempted, and non-GST outward supplies
Table 9	Credit/Debit Notes	Details of notes issued and amendments to past invoices
Table 11	Advances	Advances received and adjusted during the tax period
Table 12	HSN Summary	HSN-wise summary of outward supplies. From May 2025, select HSN from a dropdown menu (4- or 6-digit codes based on turnover)
Table 13	Documents Issued	Records of invoices, debit/credit notes, and other documents (mandatory from May 2025)

Preview and Validate

Preview the return, check for errors or missing fields (GSTN validations may warn if Table 13 is blank)

Submit and file with DSC/EVC.

Save/download the acknowledgement.

Also, learn What is GST Return Filing here.

Last Date To File GSTR 1

As noted under “Due Date”, the standard last dates are:

Monthly filers (turnover > ₹5 crore): 11th of the following month.

Quarterly (turnover ≤ ₹5 crore under QRMP): 13th of the month following the quarter.

Example: For the April-June 2025 quarter, the last date was July 13, 2025.

Always check for any state-specific or notification-based extensions or relaxations before the last date to file GSTR 1.

What To Keep In Mind When Filing GSTR-1?

Filing GSTR-1 requires accuracy, timely preparation, and adherence to the latest GSTN rules. From July 2025 onwards, compliance has become stricter with limited chances for edits or extensions. To avoid rejections, penalties, or filing blocks, taxpayers should keep the following points in mind before submitting their return:

Timely Data Capture and Reconciliation

Ensure that all outward supplies, credit/debit notes and HSN-wise summaries are captured accurately before filing. Reconcile your records with the electronic invoices and books of account well ahead of your filing deadline.

No Revisions After Three Years [H3]

From tax periods commencing July 2025, the Goods and Services Tax Network (GSTN) will bar submission of returns that remain unfiled three years past the original due date. Ensure that no tax period is left unfiled beyond this timeline.

Edits and Extensions Strictly Limited

Amendments or extensions to GSTR-1 will be tightly controlled from July 2025 onwards. The GSTN has stated that corrections must be made in subsequent periods, and filing extensions will not be routinely allowed.

HSN and Table-12 Compliance

For the HSN-wise summary (Table 12), ensure that you use the correct 4-digit or 6-digit HSN codes as required. The drop-down menu selection is mandatory, and inconsistencies may lead to portal validations or rejection.

Sequential Filing Discipline

Since GSTR-1 supports downstream returns (such as GSTR‑3B), failing to file one period’s GSTR-1 can block future filings. Maintain sequential filing without skipping periods.

Avoid Portal Rejection Triggers

Validate your entries for GSTINs, invoice values, place of supply and rate-code combinations. Common issues, such as leaving mandatory tables blank or incorrect invoice classification, may lead to rejection or notices.

Document Your Process and Audit Trail

Maintain internal records of filing steps—including draft validation logs, error-correction logs and submission acknowledgements. With tighter edits and no extensions, documentation is indispensable for both compliance and audit readiness.

What Are The Late Fees That Can Be Incurred On Gstr 1?

The GSTR-1 late fee is calculated per day of delay, with different slabs for regular and nil returns. The GST portal automatically computes this fee at the time of delayed filing, and it must be paid before submission through the electronic cash ledger.

Late Fee for Regular GSTR-1 Filers

Taxpayers with taxable outward supplies are subject to a daily late fee for missing the GSTR-1 filing due date.

Daily Late Fee: ₹50 per day (₹25 under CGST + ₹25 under SGST/UTGST).

Maximum Cap Based on Annual Turnover:

Turnover Range	Maximum Late Fee (CGST + SGST/UTGST)
Up to ₹1.5 crore	₹2,000 (₹1,000 + ₹1,000)
₹1.5 crore – ₹5 crore	₹5,000 (₹2,500 + ₹2,500)
Above ₹5 crore	₹10,000 (₹5,000 + ₹5,000)

Late Fee for Nil GSTR-1 Filers

If there are no outward supplies during a tax period, a reduced fee applies:

Daily Late Fee: ₹20 per day (₹10 CGST + ₹10 SGST/UTGST).

Maximum Cap: ₹500 (₹250 + ₹250).

This lower penalty acknowledges that nil returns carry less compliance risk but still must be filed to maintain status under GST.

Note: Beyond monetary penalties, late filing can trigger serious compliance issues that affect business operations:

E-Way Bill Blocking: Non-filing for two or more consecutive tax periods can block e-way bill generation, disrupting logistics and sales.

ITC Disruption for Buyers: Since GSTR-1 data auto-populates in GSTR-2B, delayed filing may deny Input Tax Credit to recipients.

Sequential Filing Restriction: GSTR-3B cannot be filed until the corresponding GSTR-1 is submitted, which can further lead to interest on delayed tax payment.

Automatic Fee Calculation: The GST portal computes the GSTR-1 late fee automatically, which must be paid before a successful return submission.

Also, read the Difference Between GST Interstate and GST Intrastate here.

Conclusion

One of the most important parts of GST compliance is accurately filing GSTR-1 by the due date. In addition to preventing fines or portal limitations, it guarantees accurate reporting of outgoing supply and allows purchasers to promptly claim Input Tax Credit (ITC).

The government's commitment to increasing data accuracy and lowering tax evasion is reflected in the recent reforms in GST compliance, which include mandatory sequential filing, where GSTR-1 filing must come before GSTR-3B, the introduction of GSTR-1A for same-period amendments, and the enhanced HSN reporting requirements effective May 2025. To ensure smooth compliance, taxpayers must modify their internal procedures and systems to meet these changing requirements.