GSTR-1
RETURN FILING
A complete guide to GSTR-1 return filing, due dates, eligibility, late fees and more.
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.
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.
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.
More than Rs.5 crore
(QRMP Scheme)
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:
- Input Service Distributors
- Composition Dealers
- Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
- Non-resident taxable person
- Taxpayer liable to collect TCS
- Taxpayer liable to deduct TDS
HOW TO REVISE GSTR-1?
A return once filed cannot be revised under GST.
However, any 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 Act | Late fees for every day of delay |
Maximum 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, 2017 | Rs 25 | Rs 1,000 | Rs 2,500 | Rs 5,000 |
| Respective SCGT Act, 2017 / UTGST Act, 2017 | Rs 25 | Rs 1,000 | Rs 2,500 | Rs 5,000 |
| Total late fees to be paid | Rs 50 | Rs 2,000 | Rs 5,000 | Rs 10,000 |
The following table explains the late fee to be charged in case of nil GSTR-1 filing:
| Name of the Act | Late fees for every day of delay | Maximum late fee |
|---|---|---|
| CGST Act, 2017 | Rs 10 | Rs 250 |
| Respective SCGT Act, 2017 / UTGST Act, 2017 | Rs 10 | Rs 250 |
| Total late fees to be paid | Rs 20 | Rs 500 |
Note:
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.
Note:
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.