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GSTR-1 Filing: Due Date, Format, Late Fees, Eligibility & Rules


 

GSTR-1 Filing: Due Date, Format, Late Fees, Eligibility & Rules


 

GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled while entering sales invoice details.

 

Latest Updates

29th September 2024
As per the latest advisory from the GSTN, due to persistent demand from trade, the return data for July 2017 and August 2017 was earlier archived on 1st August and on 1st September respectively has been restored until further notice. 

24th September 2024
As per the advisory from GST Network, on 01st October 2024, data of September 2017 shall be taken down from the GST portal in line with its data archival policy of saving data up to 7 years.

10th July 2024
A new optional facility in Form GSTR-1A is notified for taxpayers to add/amend details filed in the GSTR-1 (or IFF) for a tax period before filing their GSTR-3B for the same tax period.

CGST Rule 59(4) has been amended to replace the invoice reporting limit of Rs.2.5 lakhs with Rs.1 lakh for inter-state supplies to unregistered persons. Accordingly, the GSTR-1 and GSTR-5 formats are amended to reflect the revised limit, which will apply from 1 August 2024.

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. It contains details of all outward supplies i.e sales. The return has a total of 13 sections, listed down as follows:

  • Tables 1, 2 & 3: GSTIN, legal and trade names, and aggregate turnover in the previous year
  • Table 4: Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports
  • Table 5: Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.2.5 lakh
  • Table 6: Zero-rated supplies as well as deemed exports
  • Table 7: Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes)
  • Table 8: Outward supplies that are nil rated, exempted and non-GST in nature
  • Table 9: Amendments to outward supplies that are taxable and reported in table 4,5 & 6 of the earlier tax periods’ GSTR-1 return (including debit notes, credit notes, refund vouchers issued during the current period)
  • Table 10: Debit note and credit note issued to unregistered person
  • Table 11: Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period.
  • Table 12: Outward supplies summary based on HSN codes
  • Table 13: Documents issued during the period.
  • Table 14: For suppliers - Reporting ECO operators' GSTIN-wise sales through e-commerce operators on which e-commerce operators are liable to collect TCS u/s 52 or liable to pay tax u/s 9(5) of the CGST Act
  • Table 14A: For suppliers - Amendments to Table 14
  • Table 15: For e-commerce operators - Reporting both B2B and B2C, suppliers' GSTIN-wise sales through e-commerce operators on which e-commerce operator must deposit TCS u/s 9(5) of the CGST Act
  • Table 15A: For e-commerce operators -
    Table 15A I - Amendments to Table 15 for sales to GST registered persons (B2B)
    Table 15A II - Amendments to Table 15 for sales to unregistered persons (B2C)
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GSTR-1 due date

The due dates for GSTR-1 are based on your aggregate turnover. 

Businesses with sales of up to Rs.5 crore have an option to file quarterly returns under the QRMP scheme and are due by the 13th of the month following the relevant quarter.

Whereas, those taxpayers who do not opt for the QRMP scheme or have a total turnover above Rs.5 crore must file the return every month on or before the 11th of the next month.

For businesses with turnoverMonth/QuarterDue Date
More than Rs.5 crore
 		Jan 202411th Feb 2024
 Feb 202411th Mar 2024
 Mar 202412th Apr 2024 (earlier 11th Apr 2024)*
 Apr 202411th May 2024
 May 202411th Jun 2024
 Jun 202411th Jul 2024
 Jul 202411th Aug 2024
 Aug 202411th Sept 2024
 Sept 202411th Oct 2024
 Oct 202411th Nov 2024
 Nov 202411th Dec 2024
 Dec 202411th Jan 2025
 Jan 202511th Feb 2025
 Feb 202511th Mar 2025
 Mar 202511th Apr 2025
Turnover up to Rs.5 crore 
(QRMP Scheme)		Oct-Dec 202313th Jan 2024
 Jan-Mar 202413th Apr 2024
 Apr-Jun 202413th Jul 2024
 Jul-Sept 202413th Oct 2024
 Oct-Dec 202413th Jan 2025
 Jan-Mar 202513th Apr 2025

* Note: As per CGST Notification no. 09/2024 dated 12th April 2024, all the monthly filing taxpayers who could not file GSTR-1 by 11th April 2024 for March 2024 due to technical issues can do so by 12th April 2024. The due date for GSTR-1 for March 2024 stands extended up to 12th April 2024.

Note: Taxpayers cannot file GSTR-1 beyond three years from the relevant due date of such GSTR-1 for a tax period as per amendment to Section 37 of the CGST Act.

Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not. For nil GSTR-1 filers, there is a facility to file through an SMS that began from the 1st week of July 2020. The following registered persons are not required to file GSTR-1:

How to revise GSTR-1?

A return once filed cannot be revised under GST. However, ay mistake made in the return can be rectified in the GSTR-1A filed for the same period (month/quarter) before filing GSTR-3B pertaining to the same period as per the 10th July 2024 CGST notification.

GSTR-1 late fees and penalty

The following table explains the late fee to be charged (for other than nil GSTR-1 filing cases):

Name of the ActLate fees for every day of delayMaximum late fee 
(if the annual turnover in the previous financial year is up to Rs.1.5 crore)
Maximum late fee
(If the annual turnover ranges between Rs.1.5 crore and Rs.5 crore)
 
Maximum late fee
(If the turnover is more than Rs.5 crore)
 
CGST Act, 2017Rs 25Rs 1,000Rs 2,500Rs 5,000
Respective SCGT Act, 2017 / UTGST Act, 2017Rs 25Rs 1,000Rs 2,500Rs 5,000
Total late fees to be paidRs 50Rs 2,000Rs 5,000Rs 10,000

The following table explains the late fee to be charged in case of nil GSTR-1 filing:

Name of the ActLate fees for every day of delayMaximum late fee
CGST Act, 2017Rs 10Rs 250
Respective SCGT Act, 2017 / UTGST Act, 2017Rs 10Rs 250
Total late fees to be paidRs 20Rs 500

The original late fees used to be Rs.100 per day under each CGST Act and respective SGST/ UTGST Act. Also, the original late fee for Nil return filers used to be Rs.25 per day under each CGST Act and respective SGST/ UTGST Act. 

However, CBIC has notified reduced late fees to provide relief for businesses having difficulties in GST return filing.
Also, the CBIC issued notification 20/2021 dated 1st June 2021, to cap the maximum late fee chargeable from June 2021 onwards. 

How to file GSTR-1 on Clear GST Software?

Filing on Clear GST Software is simple and quick. Here is a detailed guide to file GSTR-1 on Clear GST Software.
How to file GSTR-1 on ClearTax GST Software

Clear GST Advantage

  • End-to-end filing on a single portal with EVC or DSC
  • Import Tally data with a single click
  • Import invoice data in any format through a custom mapper exclusively on Clear
  • Ensure early error correction and 100% accurate returns filing
  • Track the filing status of your business on a single dashboard

 

Frequently Asked Questions

Yes, filing GSTR 1 is mandatory even if there were no sales during a month/quarter. In this case, you have to file Nil GSTR-1.


 

You can upload invoices anytime. It is highly advised that you upload invoices at regular intervals during the month to avoid bulk upload at the time of filing a return. This is because bulk upload takes a lot of time.


 

After uploading bills you can make changes multiple times. There is no restriction on changing invoices after uploading them. But you can change an invoice only before submitting a return. Once submitted, the numbers are frozen.


 

Yes, you can file the GSTR-1 even after the due date. However, you have to pay a late fee based on the delayed number of days.


 

You have to report all the sales detail in GSTR-1, whereas you have to report summarised figures of sales, ITC claimed, and net tax payable in GSTR-3B return.


 

No, with effect from 1st January 2022, you have to file GSTR-1 before filing the GSTR-3B return.


 

You should not file GSTR-1. However, you have to use Form CMP-08 to make tax payments on a quarterly basis.


 

GSTR-1 is a return where details of sales are filed with the government. Hence, there is no need to pay tax after filing this return. However, you have to pay the tax due while filing GSTR-3B.


 

You need to continue filing GSTR-1 on a quarterly basis and the GSTR-3B will also need to be filed on a quarterly basis with monthly tax payments. For more information about the QRMP scheme, read our article on “All about the QRMP scheme.”


 

You can upload the invoices related to the first two months of the quarter using the Invoice Furnishing Facility (IFF) and last month’s invoices in the quarterly GSTR-1.


 

Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the return.

For example, Mr X of Kerala has sold goods to Mr Y of Karnataka for Rs. 1,00,000 on 30th December 2023 and declared in the GSTR-1 of December 2023. Now he realised that he made a mistake in the date of the invoice, so he can make an amended invoice with the correct invoice date i.e., 16th December 2023. This amended invoice must have been shown in the GSTR-1 of January 2024.


 

The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.

For example, if an original invoice dated 12th March 2024 is being amended in April 2024 then the revised invoice date cannot be later than 31st March 2023.


 

The following details cannot be amended at Invoice level :

  • The Customer GSTIN
  • Changing a tax invoice to a bill of supply
  • The following with respect to Export Invoices cannot be amended: a) Shipping Bill Date/Bill of Export Date b) Type of Export- With/Without payment
  • The following with respect to Credit Debit Notes cannot be amended:
    • Receiver/Customer GSTIN. However you may amend & link any other invoice for the same GSTIN.
    • Place of Supply
    • Reverse charge applicable Reason: Since the above details are based on the original Invoice which it Is linked to, Hence these details must match with the details of the linked Invoice.
  • If the receiver of goods has taken action on the invoices i.e. accepted or modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table. The following details cannot be amended at a summary level
    • Nil Rated
    • HSN summary of Outward supplies
    • Cannot add a new place of supply

Note: However, you can replace the existing place of supply with another place of supply with some limitations. Refer to the examples given below.


 

With respect to Place of Supply, note the following:

  • You can amend the original place of supply for a transaction.
  • You cannot add any new place of supply to a transaction.

Let us understand the above with the following scenarios:

NaturePlace of supplyRate of TaxTaxable ValueAmendment
OriginalKerala18%10000Allowed
Amended ToKarnataka18%10000
 
OriginalKerala28%50000Allowed
Amended ToKarnataka18%50000
 
OriginalKarnataka5%10000Allowed
12%20000
Amended ToKarnataka18%30000
 
OriginalKerala18%60000Allowed
Amended ToKarnataka28%20000
Karnataka12%40000
 
OriginalKerala18%60000Not Allowed
12%40000
Amended ToKarnataka28%50000
Kerala12%50000

We can see that in all those cases where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.

But in the last case where in addition to Kerala, Karnataka is also added as a place of supply (irrespective of change in tax rates or invoicing) amendment does not hold good


 

Declare the amended invoices or details in the tax period in which the amendment takes place as follows:

Sl. no.Type of AmendmentExplanation
1B2B Amendments (9A)Amendments made in the invoices already issued earlier must be reported here. These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.
2B2C Large Amendments (9A)Amendments in the original invoices already issued must be mentioned here These reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where 1. Supply is made interstate and 2. Total invoice value is more than Rs 2,50,000/-
3Credit/Debit Notes (Registered) Amendments(9C)Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to registered taxpayer), will be reported here.
4Credit Debit Note (Unregistered) Amendments(9C)Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.
5Export Invoices Amendments(9A)Amended invoices issued against already issued original invoices must be reported here. Export invoices includes 1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST. 2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply (It excludes deemed exports & supply to SEZ)
6B2C Others Amendments (10)Amendments made in the invoices already issued earlier must be reported here. These are all those invoices not covered under 1. B2B 2. B2C Large 3. Exports
7Advances Received (Tax Liability) Amendments (11(2))Any amendments made to the advances received in previous tax periods has to be declared here.
8Adjustment of Advances Amendments (11(2))Any amendments made to the advances adjusted in previous tax periods have to be declared here.
9Amendment to sales through e-commerce operator u/s 52 and 9(5) of the CGST Act reported by suppliersAny amendments made to the e-commerce sales of previous tax periods have to be declared here.
10Amendment to sales through e-commerce operator u/s 9(5) of the CGST Act reported by e-commerce operatorsAny amendments made to the specific sales u/s 9(5) of previous tax periods have to be declared here.

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