11th of the following month fo…
Due date
₹50/day (₹25+₹25)
Late fee
N/A
Interest
Who must file
All GST-registered taxpayers making outward supplies
Due date rule
11th of the following month for monthly filers. 13th after the quarter-end for QRMP filers (quarterly GSTR-1).
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹50/day (₹25+₹25). ₹20/day for nil returns. Blocked if GSTR-3B for prior 2 months is pending (CGST Rule 59(6)). |
| Interest on unpaid tax | — | N/A (GSTR-1 is reporting, no tax payment). But delay affects buyer's ITC. |
| Law reference | — | CGST Act Section 37, Rule 59 |
| Who files | — | All GST-registered taxpayers making outward supplies |
| Frequency | — | Monthly or quarterly (QRMP) |
About GSTR-1
Outward supplies return — invoice-level details of all sales
Law reference
CGST Act Section 37, Rule 59
Frequently asked questions
When is GSTR-1 due?▾
11th of the following month for monthly filers. 13th after the quarter-end for QRMP filers (quarterly GSTR-1).
What is the late fee for GSTR-1?▾
₹50/day (₹25+₹25). ₹20/day for nil returns. Blocked if GSTR-3B for prior 2 months is pending (CGST Rule 59(6)). Interest: N/A (GSTR-1 is reporting, no tax payment). But delay affects buyer's ITC.
Who must file GSTR-1?▾
All GST-registered taxpayers making outward supplies