Filing for GST returns is mandatory for all businesses registered under the GST regime. Of the different GST return types, GSTR-1 is one of the most commonly filed return forms. It is a statement of outward supplies, in which the taxpayer (i.e., seller/supplier/business) needs to furnish complete details of their outward sales or supplies made during a particular month or quarter. Let us understand the meaning of this type of GST return, its due filing timelines, how how it is different from GSTR-3B, and its filing process.

What is GSTR-1?

It is a GST return form that every registered GST business must file (if eligible). It can be filed on a monthly or quarterly basis (as the case may be) and contains details of all the sales and outward supplies of goods and services made by the business/taxpayer.

There are 13 sections (including sub-sections/parts) to this GST return form that must be filled in and filed by all eligible taxpayers within the due dates. Vendors under the composition scheme, non-resident foreign taxpayers, and OIDAR suppliers do not have to file GSTR-1 returns.

With that basic definition covered, let’s try to answer some frequently asked questions about the same.

Also read: How to download GST registration certificate online

Understanding GSTR-1

GSTR-1 is a monthly or quarterly filed return statement of all outward supplies or sales that every GST registered and eligible business in India must file.

It forms the basis of all GST compliance and input tax credit settlements with other business counterparts. The GSTR-1 form is crucial for accurately processing GST returns and captures complete transaction details of the specified period.

Also read: Exemption under GST – Know the list of GST exempted items

Is GSTR-1 a purchase or sale?

It is a sales return statement to be filed by every eligible GST registered taxpayer. It has 13 sections (including sub-sections/parts) and contains complete details of sales and outward supplies of goods and services done by the business/taxpayer for the particular month or quarter.

With regular filing of this GST returns, businesses can stay transparent and compliant in their accounts and operate smoothly.

Is GSTR-1 filed monthly or quarterly?

This type of GST return can be filed by a business on a monthly or quarterly basis based on its aggregate turnover and whether or not the business has opted for the QRMP scheme.

• Businesses with aggregate turnover (sales) of up to ₹5 crores can opt to file returns on a quarterly basis under the QRMP scheme
• Due date is 13th of the month following the quarter (i.e., 13th of July, for April-June quarter)

Also read: Documents required for GST registration

What is the due date for filing GSTR-1?

The due date for taxpayers filing their GST returns differs based on the period of filing, i.e., whether the taxpayer is filing returns on a monthly or quarterly basis.

• Monthly: Taxpayers filing GSTR-1 monthly (generally businesses with aggregate turnover above ₹5 crore) must file the return by the 11th of the succeeding month. For example, GST returns for April 2026 must be filed by 11th May 2026.
• Quarterly Filing (QRMP Scheme): Businesses that have opted for the QRMP scheme can file GSTR-1 quarterly. The due date is the 13th of the month following the relevant quarter. For example, for the April–June 2026 quarter, GST returns must be filed by 13th July 2026.

However, in certain cases, the date might be extended by the Government/GST Council through a official notification.

Time period for GSTR-1 filing:

For businesses with aggregate turnover of up to ₹5 crore that have opted for the QRMP scheme, GST returns must be filed by the 13th of the month following each quarter.

Note: The above due dates are based on the current GST return filing schedule and may be revised through government notifications.

For businesses with aggregate turnover above ₹5 crore, the due date for filing GSTR-1 is the 11th of the following month.

Note: As applicable in 2026, GSTR-1 cannot generally be filed after the expiry of three years from its original due date, as per the amendment to Section 37 of the CGST Act, unless otherwise permitted through a government notification.

Also read: Types of GST in India – IGST, SGST, CGST and UTGST

Who should file GSTR-1? Eligibility and exemptions

Every eligible GST-registered business is required to report outward supplies, regardless of turnover. The return must be filed even if there are NIL sales or no outward supplies during the relevant tax period. Filing GSTR-1 helps businesses report sales transactions accurately and remain GST compliant.

However, the following categories of taxpayers are generally exempt from filing GSTR-1:

• Businesses registered under the GST Composition Scheme (they are required to file GSTR-4 instead)

• Non-resident taxable persons (who file returns in GSTR-5)

• Input Service Distributors (ISD)  

• Taxpayers liable to collect Tax Collected at Source (TCS) or deduct Tax Deducted at Source (TDS)  

• OIDAR service providers (Online Information and Database Access or Retrieval services) filing under the applicable GST provisions

As applicable in 2026, taxpayers should also note that GSTR-1 generally cannot be filed after three years from its original due date, unless otherwise permitted through a government notification.

What happens if GSTR 1 is not filed?

It is essential to file GST returns within the prescribed due dates to avoid late fees, penalties, and GST compliance issues. Late fees are generally calculated based on the number of days of delay and the type of return filed. As applicable in 2026, a late fee of ₹50 per day is generally levied for regular returns (₹25 each under CGST and SGST/UTGST), while ₹20 per day is levied for NIL returns (₹10 each under CGST and SGST/UTGST).

The maximum late fee depends on the taxpayer’s annual aggregate turnover in the previous financial year.

Late fees for regular taxpayers:

• ₹50 per day of delay in total (₹25 each under CGST Act and SGST/UTGST Act respectively)
• Maximum ₹2,000 late fee for businesses with annual turnover up to ₹1.5 crore in the previous financial year
• Maximum ₹5,000 late fee for businesses with annual turnover between ₹1.5 crore and ₹5 crore in the previous financial year
• Maximum ₹10,000 late fee for businesses with annual turnover above ₹5 crore in the previous financial year

Non-filing of GSTR-1 may also impact the recipient’s input tax credit claims and can lead to restrictions on filing subsequent GST returns.

Late fees for NIL status

For businesses with NIL status for GSTR-1 filing, the late fees are nominal.

• ₹20 per day late fee for every day of delay (i.e., ₹10 each under CGST Act and SGST/UTGST Act respectively)
• ₹500 maximum late fee (i.e., ₹250 each under CGST Act and SGST/UTGST Act respectively)

How to file GSTR-1?

Listed below are the steps to file GST returns online:

1. Log in to the official GST portal using your credentials (username and password).
2. Navigate to the Returns Dashboard to begin the filing process (Services > Returns > Returns Dashboard).
3. Select the relevant Financial Year (FY) and return filing period (month/quarter and year), then select GSTR-1.
4. Prepare GSTR-1 by either: Entering details manually using Prepare Online, or uploading a JSON file generated through compatible offline/ERP tools.
5. Validate and verify the information using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code), as applicable.
6. Submit the GSTR-1 return after successful verification.
7. Download or save the Acknowledgement Reference Number (ARN) for future reference and communication.

Filing GST returns accurately and within the due date helps businesses remain GST compliant and ensures proper reflection of invoices for recipients claiming input tax credit. Taxpayers should regularly check for updates in GST return filing procedures, validations, and compliance requirements as applicable in 2026.

Businesses may also choose to seek assistance from a GST practitioner, tax consultant, or Chartered Accountant for accurate and timely GST return filing.

Are GSTR 1 and 3B the same?

GSTR-1 and GSTR-3B are different forms. Understanding the differences between the two is helpful to keep businesses compliant with GST norms.

Also read: Advantages and Disadvantages of GST – How it impacts small businesses

Conclusion: Why is it important to file GSTR-1?

. Filing this GST return:

• Helps businesses remain compliant with GST laws
• Facilitates accurate input tax credit (ITC) matching and claims
• Improves transparency in the GST reporting process
• Enables accurate calculation and reconciliation of tax liability
• Maintains proper records required for audits and financial assessments
• Ensures invoice details are reflected correctly in the recipient’s GST records

As applicable in 2026, delayed or non-filing of GSTR-1 may also impact ITC availability for recipients and can restrict the filing of subsequent GST returns.

*This article is for informational purposes only. All are requested to consult with a GST practitioner/CA or relevant for professional advice.

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