Tax Guide

What is GSTR-1 and when is it due?

Key mapping

GSTR-1 is the return of outward supplies (invoice-level detail). Due: 11th of the following month for monthly filers; 13th after quarter-end for QRMP filers.

Explanation

GSTR-1 is filed under CGST Rule 59. Monthly filers (AATO > ₹5 crore or opted out of QRMP) file by the 11th of the following month. QRMP filers use Invoice Furnishing Facility (IFF) for intra-quarter months (due 13th) and file the quarterly GSTR-1 by the 13th after the quarter-end. Cannot file GSTR-1 if GSTR-3B for the previous 2 months is pending (CGST Rule 59(6)). Cannot file GSTR-1 more than 3 years past due date. If GSTR-1 is pending, ITC of the buyer is impacted. Verify on the GST portal before filing.

Related terms and sections

GSTR-1 11th QRMP 13th outward supplies invoice IFF CGST Rule 59 late filing blocked

Use this in practice

GST Reconciliation →GSTR-3B Late Fee Calc →

Related sections

IT Act 2025 Section Mapper →All GST notices explained →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.

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