GSTR-1 Filing: Meaning, Due Date, Eligibility & Rules

All the registered taxpayers underneed to file their GST Returns to stay compliant with GST requirements. These returns include GSTR-1 filing which is used to record all the outward sales made by the registered taxpayers. To maintain a smooth flow of Input Tax Credit (ITC), timely and accurate filing of GSTR-1 is essential. In this blog, we will discuss in detail GSTR-1 meaning, eligibility, its due date, common mistakes while filing GSTR-1, details required for GSTR-1 filing, etc.

What is GSTR-1?

GSTR-1 is a monthly statement of outward supplies to be furnished by all normal and casual registered taxpayers for a specific tax period. GSTR-1 is a crucial compliance requirement for all registered taxpayers and they can file their return on a monthly or quarterly basis. The process of filing GSTR-1 can be completed online through the GST Portal. Following are the three modes to prepare GSTR-1 Form:

Online entry of GSTR-1 through GST Portal

Uploading of invoice and other Form GSTR-1 data using Returns Offline Tool

Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs)

Who Should File GSTR-1?

All the taxpayers under GST must file GSTR-1. However, there are some exceptional cases who are not required to file GSTR-1 and they are as follow:

Taxpayers under the Composition Scheme (Return to be filled by them in GSTR 4)

Non-resident foreign tax payers (Return to be filled by them in GSTR 5)

Online information database and access retrieval service provider (Return to be filled by them in GSTR 5A)

Input Service Distributors (ISD) (Return to be filled by them in GSTR-6)

Tax Deducted at Source (TDS) (deductors) (Return to be filled by them in GSTR-7)

E-commerce operators collecting TCS (Return to be filled by them in GSTR-8)

Pre-requisite for Filing GSTR-1

Before filing GSTR-1 there are certain requirements that should be completed by the taxpayer. The following is the list of these requirements:

An Individual should be a registered taxpayer

Taxpayer should have an active GSTIN during the tax period for which Form GSTR-1 has to be furnished

Taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal

The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory

In case a taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory.

Due Date for Filing GSTR-1

For monthly filers, GSTR-1 must be filed on or before the 11th day of the month following the relevant tax period.

For quarterly filers, the process is slightly different under the QRMP (Quarterly Return Filing and Monthly Payment) Scheme. These taxpayers can use the Invoice Furnishing Facility (IFF) to report their B2B outward supplies for the first and second month of the quarter, up to a limit of ₹50 lakh per month. IFF can be used from the1st to the 13th dayof the month following each of those months. This allows buyers to claim ITC in real-time instead of waiting until the end of the quarter.

The actual GSTR-1 for the full quarter is then filed by the 13th day of the month following the quarter.

GSTR-1 Format

The GSTR-1 format captures the complete details of all outward supplies made by a registered taxpayer during a tax period. It has 13 structured tables, each with a specific reporting purpose. Understanding this format helps with accurate reporting, smooth invoice matching, and a seamless ITC flow to your buyers.

Basic Details (Tables 1-3):These sections are auto-filled by the GST portal based on your registration details and no manual input is needed here. They include:

GSTIN

Legal name

Trade name

Return period

B2B Invoices (Table 4):In this section, report invoice-wise details of all supplies made to registered taxpayers. These entries directly affect your recipient’s GSTR-2A/2B ITC. You need to enter the following:

Buyer’s GSTIN

Invoice number and date

Taxable value

Tax rate and tax amount

Place of supply (POS)

Note:For e-invoice users, B2B invoices uploaded on the IRP are auto-populated which must be reviewed before filing.

B2C Large (Table 5):In this section invoice-wise reporting is mandatory. It capture the details of supplies to unregistered buyers where:

The invoice value exceeds ₹1 lakh, and

The supply is inter-state

Exports (Table 6):This section includes shipping bill numbers, dates, and port codes. It includes the report export invoices under:

With payment of tax (IGST)

Without payment of tax (LUT/Bond)

B2C Others (Table 7):Covers all remaining domestic B2C supplies. Only summarized data is required, not invoice-wise.

Nil-Rated, Exempt, and Non-GST Supplies (Table 8):This section report outward supplies that do not attract GST, such as:

Nil-rated items

Fully exempt items

Non-GST items (e.g., alcohol for human consumption)

Amendments to Earlier Returns (Table 9A):This section is to make amendments to details of outward supplies to a registered/unregistered person of earlier tax periods. You can amend:

B2B invoices

B2C large

Export details

Tax amounts

Note:Amendments cannot be made for the same period, only in subsequent returns.

Credit/Debit Notes (Tables 9B & 9C):Table 9B includes the report of all credit and debit notes issued to the registered/unregistered recipients and for export invoices. However, table 9C use to make amendments to supplies exported,including amendments, for:

Registered buyers (B2B)

Unregistered buyers (B2B)

This helps in adjusting the taxable value and tax liability.

Other Amendments (Table 10):Table 10 is used to make amendments to details of B2C of earlier tax periods.

Amendment Tax Liability (Table 11A):Consolidated statement for amendments of information furnished in earlier tax periods is displayed in Table 11A. One needs to enter details such as financial year, return filing period, POS and can proceed to edit/correct details after clicking on “AMEND RECORD”.

Amended of Adjustment of Advances (Table 11B):Consolidated statement for amendments of information furnished in earlier tax period (Net of Refund Vouchers, if any) is displayed in Table 11B.

HSN-Wise Summary (Table 12):Shows consolidated supply data at the HSN level. It is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. Taxpayers with AATO of up-to ₹5Cr are required to report 4-digit HSN codes for goods & services and Taxpayers with AATO of more than ₹5Cr are required to mandatorily report 6-digit HSN codes for goods & services

HSN code

Description

UQC (unit)

Total quantity

Total taxable value

Total tax

Bifurcated into two tabs, namely, “B2B Supplies” & “B2C Supplies”. Taxpayers need to enter HSN summary details of B2B Supplies and B2C Supplies separately under the respective tab.

Document Summary (Table 13):It summarizes the document counts issued during the period. This is useful for internal tracking and audit trails and includes the following:

Invoices

Credit notes

Debit notes

Delivery challans

Supplies made through ECO (Table 14):To add details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] for current tax period.

Amendment Supplies made through ECO (Table 14A):To amend details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax u/s 52 of the Act or liable to pay tax u/s 9(5) [supplier to report] of current tax period.

Supplies U/s 9(5) (Table 15):To add the details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] for current tax period.

Amendment Supplies U/s 9(5):To amend the details of the supplies made through e-commerce operators on which e-commerce operators are liable to pay tax u/s 9(5) [e-commerce operator to report] of the current tax period.

5 Common Mistakes while filing GSTR-1

GSTR-1 filing is one of the crucial steps for being compliant with the GST Registration. However, there are some common mistakes that should be avoided to file error free GSTR-1. These 5 common mistakes that should be avoided while filing GSTR-1 are as follows:

Error in Invoice Dates:One of the most common mistakes is entering the wrong date in invoices which double the efforts. It is important to ensure invoice dates fall within the current return period.

Wrong GSTIN:While filing GSTR-1 through GST Portal, cross check the Goods & Services Tax Identification Number of the

Error in HSN Code:Using wrong HSN Code for any product or service is another common mistake people usually make.

Duplicate Invoice:Using one invoice number for two different invoices can be an issue, it is advised to maintain a proper series of invoices in your accounting software to avoid duplication.

Missing Export Detail:While filing GSTR-1, it is essential to maintain a proper list of all supplies to avoid missing exports or advance detail.

Avoiding Auto Generated E -Invoices:Not checking the auto-populated e-invoice details from the IRP is a common error that can lead to mismatches.

Conclusion

Filing GSTR-1 is one of the crucial GST compliance, helps in maintaining transparency and seamless ITC (Input Tax Credit) flow. It is important to maintain timely and accurate filing to avoid penalties. GSTR-1 is a monthly statement of outward supplies for a specific period. Taxpayers can file their GSTR-1 monthly or quarterly depending on their preferences. Filing of GSTR-1 compliance is mandatory, even in case of no supplies, individuals need to submit their nil GSTR-1. While filing GSTR-1, it is important to check all the export details should be added and there should not be any error in HSN code. To file GSTR-1 without any error, Startup Mover is here to assist you so that you can focus on your business and we can handle your returns.

Frequently Asked Questions (FAQs)

Q. What is GSTR-1?

GSTR-1 is a monthly statement of outward supplies to be furnished by all normal and casual registered taxpayers for a specific tax period.

Q. Is Form GSTR-1 filing mandatory?

Yes, GSTR-1 is mandatory to be filed even if there is no business activity (Nil Return) in the tax period.

Q. What does the ‘Total Invoice Value’ column indicate in Form GSTR-1?

The ‘Total Invoice Value’ column in Form GSTR-1 is for the invoice value inclusive of taxes.

Q. Is there any notice for the due date of GSTR-1?

Yes, taxpayers will receive a system generated return defaulter notice in format 3A if he fails to file Form GSTR-1 by due date.

Q. How can individuals file their nil GSTR-1?

Individuals can file their nil GSTR-1 by generating a summary and then submitting the return without entering any data and signing with an applicable signature.