GSTR 1 - Steps to file GSTR 1, Eligibility, Late Fees & Details
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Introduction

The Goods and Services Tax (GST) system in India introduced a variety of return forms for taxpayers to comply with tax regulations. One of the most significant forms is GSTR 1, crucial in reporting outward supplies. Here’s a detailed guide to understanding and filing GSTR 1.

What is GSTR 1?

GSTR 1 is a GST return form used to declare outward supplies or sales. It must be filed either monthly or quarterly, depending on the taxpayer’s aggregate turnover. This form helps the government track sales transactions and ensure compliance with GST regulations.

Who Should File GSTR 1?

All registered taxpayers are required to file GSTR 1, even if there have been no transactions during the period. However, certain categories of taxpayers are exempt from filing this form, including:

Key Considerations for Filing GSTR 1

  • Registration: You must be a registered taxpayer under GST with a 15-digit PAN-based GST Identification Number (GSTIN).
  • Invoices: Maintain detailed invoices with unique serial numbers.
  • OTP Verification: An OTP is required to verify your registered mobile number with GST.

Due Dates for Filing GSTR 1

The due dates for filing GSTR 1 depend on the taxpayer’s aggregate turnover:

What is the Last Date for Filing GSTR 1?

For businesses with turnoverMonth/QuarterDue Date
More than Rs.5 croreJan 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

What is the GSTR 1 Late Fee?

The late fee for GSTR 1 is:

  • Rs. 50 per day for regular returns.
  • Rs. 20 per day for nil returns.

The original late fee was Rs. 200 (Rs. 100 for SGST and Rs. 100 for CGST)..

You may also want to know GSTR 2

How Can Taxpayers File GSTR 1?

Follow these steps to file GSTR 1:

  1. Log in to the GST Portal: Visit the GST portal and log in to your account.
  2. Navigate to Returns Dashboard: Click on “Services,” then “Returns,” and select “Returns Dashboard.”
  3. Select Financial Year and Return Period: Choose the relevant financial year and return period.
  4. Prepare Return: Click “Search” and select “Prepare Online” or “Prepare Offline” if you have more than 500 invoices.
  5. Fill Sections: Complete the necessary sections (details provided below).
  6. Generate Summary: Click “Generate GSTR 1 Summary,” tick the acknowledgement box, and click “Submit.”
  7. File Return: Click “File Return” to complete the process.

Detailed Sections for GSTR 1

4(A,B,C), 6(B,C) – B2B InvoicesThis section includes sales made to another business. Steps to fill this section are mentioned below – 
Click on this section and select “Add Invoice”.

Tick the relevant checkboxes – Deemed Exports, SEZ Supplies with Payment or SEZ Supplies without Payment.Enter the receiver’s GSTIN, invoice number, invoice date, POS, and total invoice value.Check the “Supply attract reverse charge” box if applicable. Enter the Taxable Value on the relevant tax rate box. Integrated Tax and cess or CGST and IGST will be automatically populated based on the POS (place of supply). Click “Save” after entering all necessary data.Click “Back” for return to the GSTR 1 dashboard.
5A, 5B – B2C (Large) InvoicesThis section is for sales amounting to Rs.2.5 lakh or above made to consumers. Steps to fill this section are mentioned below – 
Step 1 – Click on this section and select “Add Invoice”.
Step 2 – Enter the POS, invoice number, invoice date, and total invoice value.
Step 3 – Enter the Taxable Value on the relevant tax rate box.
Step 4 –  Click “Save”.
Step 5 – Click “Back” for returning to the GSTR 1 dashboard.
9B – Credit/Debit Notes (Registered)This section includes the credit/debit notes provided to registered taxpayers or businesses. Steps to fill this section are mentioned below– 
Click on this section and select “Add Details”.Enter the Receiver GSTIN/UIN, debit/credit note number, debit/credit note date, original invoice number, original invoice date, note type, note value, supply type, and reason for issuing the note. Enter the Taxable Value on the relevant tax rate box.Click “Save”Click “Back” to return to the GSTR 1 filing dashboard.
9B – Credit / Debit Notes (Unregistered)This section is similar to the above one but applies to unregistered individuals or consumers. Steps to fill this section are also similar to the above.
6A – Exports InvoicesThis section is for businesses engaged in exporting goods. Steps to fill this section are mentioned below–
Click on this section and select “Add Invoice”.Enter invoice number, ate, port code, bill of export number or shipping bill number, bill of export date or shipping bill number, GST payment, and total invoice value. Enter the Taxable Value on the relevant tax rate box.Click “Save”.Click “Back” for return to the GSTR 1 dashboard.

The following sections should be filled to make amendments to the ones mentioned above – 
9A – Amended B2B Invoices.9A – Amended B2C (Large) Invoices.9A – Amended Exports Invoices.9C – Amended Credit / Debit Notes (Registered).9C – Amended Credit / Debit Notes (Unregistered).
7 – B2C (others)This section includes the outward supplies or sales amounting to less than Rs. 2.5 lakh made to consumers.
Steps to fill–
Step 1 – Click on this section and select “Add Details”.
Step 2 – Enter POS and taxable value.
Step 3 – Select the GST rate.
Step 4 –  Click “Save”.
Step 5 – Click “Back” for returning to the dashboard.
8A, 8B, 8C, 8D – Nil-rated SuppliesThis section includes sales of products that do not attract any GST or are nil rated. Steps to fill this section are mentioned below – 
Click on this section and select “Edit”.Enter the amount for Nil Rated Supplies, Exempted, and Non-GST Supplies for the following –Inter-state supply to a registered personInter-state supply to an unregistered personIntra-stare supply to a registered personIntra-stare supply to an unregistered personClick “Save”.Click “Back” for returning to the dashboard.
11A(1) and (2) – Tax LiabilityThis section includes the details of advances received for outward supplies but for which invoices were not generated.
Steps to follow – 
Click on this section and select “Add Details”.Select the POS.Enter the Gross Advance Adjusted amount on the relevant GST rate box.Click “Save”.Click “Back” for returning to the dashboard.
11B(1), 11B(2) – Adjustment of AdvancesThis section includes invoices that have been raised in the current period, the advance for which were received and tax paid in the previous month. Steps to follow for this section are the same as the one mentioned above.
12 – HSN-wise-Summary of Outward SuppliesThis section includes the HSN codes of all the outward supplies made along with the GST rate and quantity.
Steps to follow to fill in details – 
Step 1 – Click on this section and select “Add Details”.
Step 2 – Enter HSN, description, UQC, total quantity, total value, and total taxable value.
Step 3 – Click “Add”.
Step 4 –  Click “Save”.
Step 5 – Click “Back” for returning to the dashboard.
13 – Documents IssuedThis section includes the number of invoices generated during the return filing period. Steps to fill this section –
Click on this section.Click on “Add Document” in each respective section (12 in total) to enter the serial number of invoices. Click “Save”.Click “Back” for returning to the dashboard.

The following sections are for making amendments to the above – 
11A – Amended Tax Liability (Advances Received)
11B – Amendment of Adjustment of Advances
10 – Amended B2C (Others)
After all the sections are filled, follow these steps – 
Click “Generate GSTR 1 Summary”.Tick the acknowledgement box.Click “Submit”.Click “File Return”.

Following all of the steps correctly will conclude the filing of GSTR 1. Now that taxpayers know what GSTR 1 means, they can easily file it based on their annual turnover without hassle. 

You may also want to know GSTR 9C

Conclusion

Filing GSTR 1 is crucial for GST compliance and helps maintain transparency in sales transactions. By understanding the process and adhering to deadlines, taxpayers can avoid penalties and ensure smooth business operations.

Frequently Asked Questions

GSTR 1 is used to report outward supplies or sales. It helps the government monitor and track transactions to ensure GST compliance.

Exemptions apply to taxpayers collecting TDS/TCS, OIDAR service providers, non-resident taxable persons, those under the GST composition scheme, and ISDs.

The late fee is Rs. 50 per day for regular returns and Rs. 20 per day for nil returns, with a cap on the total fee.

GSTR 1 must be filed monthly or quarterly, depending on the taxpayer’s turnover and choice of filing frequency.

Log in to the GST portal, navigate to the Returns Dashboard, prepare the return, fill in the necessary sections, generate a summary, and submit the return.

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