What is GSTR-1?
Last updated: 27 June 2026
GSTR-1 is the GST return in which a registered business declares all its outward supplies (sales invoices, credit notes, debit notes, and export details) for a given tax period.
Every GST-registered business that makes taxable supplies must file GSTR-1. It is the primary data source for the GST system: your buyer's GSTR-2B (their Input Tax Credit statement) is auto-populated from your GSTR-1. Filing accurately and on time is therefore not just your compliance obligation — it directly affects your customers' ability to claim ITC.
Who files GSTR-1 and when?
| Filer type | Frequency | Due date |
|---|---|---|
| Annual turnover > ₹5 crore | Monthly | 11th of the following month |
| Annual turnover ≤ ₹5 crore (QRMP) | Quarterly | 13th of the month following the quarter |
| QRMP — B2B invoices for months 1 & 2 | Optional IFF | 13th of the following month |
Businesses with turnover up to ₹5 crore can opt for the QRMP scheme (Quarterly Return Monthly Payment), which lets them file GSTR-1 quarterly while still depositing tax monthly.
What goes into GSTR-1?
GSTR-1 has multiple tables for different supply types:
- Table 4: B2B invoices (buyer has a GSTIN)
- Table 5: B2C large invoices (inter-state, >₹2.5 lakh)
- Table 6: Zero-rated supplies and exports
- Table 7: B2C small (aggregate)
- Table 9/10: Credit and debit notes
- Table 12: HSN/SAC summary (mandatory from April 2025 via dropdown selection)
Fact box. GSTR-1 filed late carries a penalty of ₹50/day (non-nil) or ₹20/day (nil return), capped by annual turnover — from ₹2,000 for businesses up to ₹1.5 crore to ₹10,000 for businesses above ₹5 crore.
Key 2026 change: liability hard-lock
From the July 2025 tax period, Table 3 of GSTR-3B (outward liability) is auto-populated from GSTR-1 and is non-editable. File GSTR-1 carefully — errors carry forward directly to your tax payment return.
Frequently asked questions
Can I amend GSTR-1 after filing? Yes, using GSTR-1A (before GSTR-3B of the same period) for additions or amendments. After GSTR-3B is filed, corrections go into the next period's GSTR-1.
Does GSTR-1 require tax payment? No. GSTR-1 is a declaration of sales only. Actual tax payment happens in GSTR-3B.
Sources: GSTN — gstn.org.in; CBIC — cbic.gov.in
General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.
Related: GSTR-3B · GSTR-2B · Input Tax Credit (ITC)