GSTR-1: Reporting Outward Supplies

GSTR-1 is where a GST-registered business declares what it sold. It carries no tax payment of its own, but it is the return everything else depends on: a buyer’s Input Tax Credit, the auto-populated figures in GSTR-3B, and whether GSTR-3B can even be filed for that period.

GST Compliance

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GSTR-1

Filing requirements, thresholds, and portal rules change and can be fact-specific. This article is for general information and does not constitute tax advice.

What It Is, and What Goes In

GSTR-1 is the monthly or quarterly statement of outward supplies filed by every regular registered taxpayer (composition dealers, non-resident taxable persons, and Input Service Distributors file their own separate returns instead). It covers B2B supplies (invoice-wise, with recipient GSTIN), B2C supplies, exports, credit/debit notes, nil-rated and exempt supplies, an HSN-wise summary, and a summary of documents issued and cancelled. The data flows into buyers’ GSTR-2B (for ITC) and into the filer’s own auto-populated GSTR-3B.

Filing Frequency and Due Dates

Monthly filers (turnover above ₹5 crore, or not opted for quarterly): due 11th of the following month. QRMP quarterly filers (turnover up to ₹5 crore, opted in): due 13th of the month after the quarter. IFF: an optional monthly upload for QRMP taxpayers to report B2B invoices for the first two months of a quarter, due the 13th of the following month, so the buyer’s GSTR-2B updates monthly.

Corrections and the Three-Year Cutoff

Records for the current period can be corrected through GSTR-1A after GSTR-1 is filed but before GSTR-3B for that period. Anything missed can still be reported through a later period’s amendment tables — but since the Finance Act 2023 amended Sections 37, 39, 44, and 52 of the CGST Act, GSTR-1 (along with GSTR-3B, GSTR-9, and others) cannot be filed at all once three years pass from its original due date. The tax liability itself doesn’t disappear, but any ITC tied to that unfiled period is lost for good. A limited “Application for Unbarring of Returns” facility exists for specific relief.

Late Fees

₹50 per day (₹25 CGST + ₹25 SGST), capped by turnover, or ₹20 per day for a nil return. The bigger practical cost is usually indirect: buyers can’t see purchases in GSTR-2B until the supplier files, delaying their ITC.

FAQs: GSTR-1

Does a nil GSTR-1 need to be filed if there were no sales in a period?

Yes. Filing isn’t optional just because there was no outward supply; a nil return still has to be filed, though it attracts a lower late fee if missed.

What’s the difference between GSTR-1 and GSTR-1A?

GSTR-1 is the original filing for a period. GSTR-1A corrects that same period after GSTR-1 is filed but before GSTR-3B, so the fix reaches the buyer’s GSTR-2B without waiting for a future period.

Can GSTR-3B be filed before GSTR-1 for the same period?

In practice, no longer comfortably. GSTR-3B’s liability figures are auto-populated from GSTR-1 or IFF and increasingly locked, so most filings expect GSTR-1/IFF for a period to be done first.

What happens to an invoice that was missed entirely — can it still be reported?

Yes, through the amendment tables of a later period’s GSTR-1, as long as it’s within three years of the original due date. After that, the portal will not accept it.

Do composition dealers ever need to file GSTR-1?

No. Composition dealers, along with non-resident taxable persons and Input Service Distributors, file their own separate returns instead.

Why do errors in GSTR-1 tend to matter more than errors in GSTR-3B?

Because GSTR-1 data flows into buyers’ GSTR-2B and into GSTR-3B’s own auto-populated figures. A mistake here can delay or block a buyer’s Input Tax Credit until it’s corrected.

Last updated on 5 August 2026