What is GSTR-1?
GSTR-1 is the return in which a regular registered person reports outward supplies. Company Suggestion files it by the 11th of the next month, or by the 13th of the month after the quarter when the person is on QRMP. The tax itself is paid in GSTR-3B.
What does GSTR-1 report?
The form lists sales. Business-to-business invoices go in invoice by invoice. Large business-to-consumer invoices go in their own table. Smaller consumer sales can be summarised by rate and place of supply. Credit notes, debit notes, and amendments of an earlier period sit in the same return.
The buyer sees a reported business invoice in GSTR-2B. A sale left out of GSTR-1 is a sale the buyer cannot match. That is why this return and GSTR-3B have to describe the same outward supplies.
Who files it, and who does not?
GSTR-1 belongs to a regular registered person. Several registrations use a different form.
- A monthly filer, and a filer under the Quarterly Return Monthly Payment scheme.
- A composition dealer does not file it. The forms are CMP-08 and GSTR-4, on the composition page.
- An input service distributor, a casual taxable person, a non-resident, and a person who only deducts or collects tax at source file their own forms.
When is GSTR-1 due?
The date depends on whether the person files monthly or under QRMP. The full calendar is on the GST return page.
| Filer | Due date |
|---|---|
| Monthly | 11th of the next month |
| QRMP | 13th of the month after the quarter |
QRMP is open when aggregate turnover in the preceding financial year is up to ₹5 crore. For the first two months of the quarter the person may upload business invoices in the invoice furnishing facility by the 13th. That upload is optional. It lets the buyer see the invoice before the quarter’s GSTR-1.
Eleventh, then twentieth. GSTR-1 is the 11th. GSTR-3B, where the tax is paid, is the 20th.
How is it filed?
Company Suggestion files the return in four steps.
- Outward invoices, credit notes, and amendments are taken from the books.
- Business invoices are entered invoice by invoice. Consumer sales are summarised where the form allows it.
- The return is submitted on the GST portal by the 11th, or by the 13th under QRMP.
- The same supplies are then paid for in GSTR-3B. GSTR-1 itself does not collect the tax.
Frequently asked questions
Four questions cover payment, the due date, composition, and GSTR-2.
Is tax paid in GSTR-1?
No. GSTR-1 reports outward supplies. The tax is paid with GSTR-3B. A monthly GSTR-3B is due on the 20th of the next month.
What is the GSTR-1 due date?
The 11th of the next month for a monthly filer. The 13th of the month after the quarter for a filer under QRMP.
Does a composition dealer file GSTR-1?
No. A composition dealer files CMP-08 each quarter and GSTR-4 once a year.
Is GSTR-2 still filed?
No. The inward statement the buyer uses is GSTR-2B, which the portal prepares. The supplier’s job in this return is the outward supply, not GSTR-2.
Sources
GSTR-1 is the statement of outward supplies under the CGST rules. The due dates below are the ones notified for monthly and QRMP filers.