GSTR-1 is the record of everything you sold in a period, invoice by invoice. Buyers depend on it to claim their input tax credit, so a small error in your sales return can reach your customers' books. This guide covers who files monthly or quarterly, the tables you will meet, the due dates, the late fee and how to correct a filed return.
Last reviewed 17 October 2026 · Independent guidance, not a government service
Think of GSTR-1 as your sales register sent to the department. For each period it lists the taxable outward supplies you made, the exports, the supplies that are exempt, nil-rated or non-GST, and the adjustments made through credit and debit notes. The totals must agree with the tax you declare in GSTR-3B.
The return is detailed on purpose. Because the buyer's GSTR-2B is built from your GSTR-1, an invoice that is missing, misspelled or entered under the wrong GSTIN will not show up for the buyer, and they will not get the credit. That is why careful invoice entry is worth more than a quick total.
GSTR-1 reports sales. The tax is paid through GSTR-3B and the cash or credit ledger. Filing GSTR-1 on time does not, on its own, settle your tax.
| Taxpayer | Cycle | Due date |
|---|---|---|
| Turnover above ₹5 crore | Monthly | 11th of the following month |
| Turnover up to ₹5 crore, opted into QRMP | Quarterly | 13th of the month after the quarter |
| Composition taxpayer | Does not file GSTR-1 | Files CMP-08 and GSTR-4 instead |
| Nil sales in the period | As per your cycle | File a nil GSTR-1 on the same date |
Quarterly filers can use the invoice furnishing facility (IFF) in the first two months of a quarter to report B2B invoices, which helps buyers claim credit earlier. The IFF is optional and has its own limits, so check the current rules before you rely on it.
Switching between monthly and quarterly filing is governed by the rules for the year. Make the change before the period starts, not midway through it.
GSTR-1 is split into tables, each for a type of supply. You do not always use every table, but the ones you do use must be complete and consistent.
| Table | What goes in it |
|---|---|
| 4 (B2B) | Invoices to registered buyers, with the buyer's GSTIN, invoice details, value and tax. |
| 5 (B2C Large) | Interstate sales to unregistered buyers above ₹2.5 lakh, reported invoice by invoice. |
| 6 (Exports) | Export invoices, including exports with and without payment of tax, and supplies to SEZ units. |
| 7 (B2C Small) | All other consumer sales, summarised by state and tax rate. |
| 8 (Nil and exempt) | Nil-rated, exempt and non-GST supplies, reported in summary. |
| 9 and 10 (Amendments) | Corrections to invoices reported in earlier periods. |
| 9B (Credit and debit notes) | Credit and debit notes issued against registered and unregistered buyers. |
| 12 (HSN summary) | HSN-wise totals of goods and services supplied, with quantity and value. |
The HSN summary is where many returns fall short. The number of HSN digits you must report depends on your turnover, so a return that uses too few digits can be queried. Use the HSN codes from your invoices rather than a generic description.
Pull every invoice for the period from your accounting system, including credit notes, debit notes and advances.
Confirm each buyer GSTIN, invoice number, date, value and rate. Duplicated or missing invoice numbers cause the most queries.
Split B2B, B2C, exports, exempt and nil-rated supplies. Apply the ₹2.5 lakh B2C Large threshold to interstate sales.
Tie the taxable value and tax in GSTR-1 to the outward supplies you will declare in GSTR-3B. Note every difference.
Use the offline utility for bulk data or enter on the portal. Review the summary page before you save.
Submit the return, keep the acknowledgement and check the status of the filing on the portal.
The late fee for a late GSTR-1 is ₹50 a day (₹25 CGST and ₹25 SGST), reduced to ₹20 a day for a nil return, and capped at ₹5,000. Fees for past periods can be reduced or waived by notification, so check for a current waiver before you pay.
When a filed return is wrong, you do not refile it. You correct it through the amendment tables in a later return. A correction to an invoice from an earlier month can be shown in the current month's return, and the buyer's GSTR-2B updates when the amendment is filed. Keep a record of the original invoice and the reason for the change.
An invoice that is wrong in your GSTR-1 can lead your customer to reverse or delay their credit. Amend quickly and tell your buyer once the amendment is filed.
A single wrong character means the invoice does not match the buyer's records, and their credit is blocked until it is corrected.
Entering an invoice in the month after it was issued makes the buyer's claim look late, and creates a mismatch with your GSTR-3B.
Credit notes reduce your tax liability and the buyer's credit. Leaving them out overstates both.
A missed nil return still attracts a late fee and breaks your filing history. File it even when there was no activity.
Tie GSTR-1 to your sales ledger and GSTR-3B every month. A mismatch found in the month is a five-minute fix. Found at year end, it becomes a reconciliation in GSTR-9.
GSTR-1 is the monthly or quarterly return that lists every outward supply you made in the period: sales to registered buyers, sales to consumers, exports, credit and debit notes, and supplies that are exempt or nil-rated. Your buyers use it to check the invoices they claim input tax credit on, so accuracy matters for them as well as for you.
Every registered person who makes outward supplies must file it, including those with zero sales in the period, who file a nil return. Taxpayers with turnover above ₹5 crore file monthly. Those with up to ₹5 crore can opt for the quarterly QRMP scheme, which files GSTR-1 and GSTR-3B every quarter.
Monthly filers file by the 11th of the following month. QRMP quarterly filers file by the 13th of the month after the quarter ends. Due dates can be moved by notification, so check the portal's calendar for the period you are filing.
The late fee is ₹50 a day, split as ₹25 CGST and ₹25 SGST, and ₹20 a day for a nil return. It stops at ₹5,000 for the return. Interest is charged on any tax you pay late, so pay the tax on time even if the return itself is late.
Yes, and you should. A nil GSTR-1 keeps your filing record unbroken. Missing a nil return still attracts a late fee, and a run of missed nil returns can lead to cancellation of the registration.
Table 4 lists every B2B invoice to a registered buyer, with the buyer's GSTIN, invoice number and date, value, tax rate and tax amount. It is the table buyers match against their GSTR-2B, so each invoice has to be entered exactly as issued.
Interstate supplies to unregistered buyers where the invoice value is above ₹2.5 lakh are reported invoice by invoice in B2C Large. All other consumer sales are summarised by state and rate in B2C Small. The split decides how much detail you enter, so check the threshold before you summarise.
Yes. Corrections are made through the amendment tables, which let you change or cancel details from an earlier period. Amendments for one tax period can usually be made in a later period's return, subject to the time limits. Do not edit the earlier return's figures by refiling, because the portal does not allow that.
No. Composition taxpayers do not file GSTR-1. They file the quarterly CMP-08 statement and the annual GSTR-4 return instead, as described in our composition guides.
The two returns report the same sales from different angles. GSTR-1 gives the invoice detail, and GSTR-3B gives the summary used for tax payment. A mismatch can come from timing, credit notes, exempt supplies or simple data entry. Reconcile the two each month and record the reason for any difference.
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file returns or access your account. Confirm the form, the due dates and the late-fee rules on the GST portal and in the CBIC notifications.
This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.