GSTR-1 due dates
GSTR-1 (outward supplies)
GSTR-1 is the outward-supplies return: an invoice-level statement of everything you sold in the period. It moves no money on its own — its job is to populate your customers' GSTR-2B, which is what lets them claim input tax credit on your invoices.
- How often
- Monthly
- Who it applies to
- Entity has GST registration
Upcoming due dates
- GSTR-1 — September 2026Sun, 11 October 2026
- GSTR-1 — October 2026Wed, 11 November 2026
- GSTR-1 — November 2026Fri, 11 December 2026
- GSTR-1 — December 2026Mon, 11 January 2027
- GSTR-1 — January 2027Thu, 11 February 2027
- GSTR-1 — February 2027Thu, 11 March 2027
- GSTR-1 — March 2027Sun, 11 April 2027
- GSTR-1 — April 2027Tue, 11 May 2027
- GSTR-1 — May 2027Fri, 11 June 2027
- GSTR-1 — June 2027Sun, 11 July 2027
- GSTR-1 — July 2027Wed, 11 August 2027
- GSTR-1 — August 2027Sat, 11 September 2027
Recent deadlines
- GSTR-1 — August 2026Fri, 11 September 2026
- GSTR-1 — July 2026Tue, 11 August 2026
- GSTR-1 — June 2026Sat, 11 July 2026
- GSTR-1 — May 2026Thu, 11 June 2026
- GSTR-1 — April 2026Mon, 11 May 2026
- GSTR-1 — March 2026Sat, 11 April 2026
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file GSTR-1
Every regular GST-registered person, including one with no sales in the period, who then files a nil return. Composition dealers are outside it. Taxpayers on the QRMP scheme (aggregate turnover up to ₹5 crore) file quarterly instead of monthly, and may push B2B invoices to their customers in the first two months of the quarter through the Invoice Furnishing Facility.
What the form asks for
- B2B supplies, invoice by invoice, with the recipient's GSTIN
- B2C supplies as a rate-wise summary — but inter-state B2C invoices above ₹2.5 lakh are reported individually
- Credit and debit notes issued during the period
- Exports and supplies to SEZ, with shipping-bill details
- Advances received and adjusted
- An HSN-wise summary of outward supplies
- The serial numbers of invoices, credit notes and delivery challans issued
If you miss the GSTR-1 deadline
Late fee
₹50 per day of delay (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return. The total is capped, and the cap is banded by turnover — a nil return is capped lowest and a large taxpayer highest.
Interest
None. GSTR-1 carries no tax payment, so interest does not arise on it. Interest on late tax is a GSTR-3B matter.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How GSTR-1 fits with your other filings
GSTR-1 and GSTR-3B are a pair, and the portal enforces the order: GSTR-1 for a period cannot be filed while an earlier GSTR-3B is still outstanding. Filing GSTR-1 late is one of the few compliance failures that lands on somebody else — your customer cannot claim credit on an invoice that has not reached their GSTR-2B.
Tracking this for a list of clients?
Keetu PRM generates GSTR-1 tasks for every entity it applies to, assigns them, and chases the ones that slip — from the same rules this page is built on.
Start freeGSTR-1 — common questions
What happens if I file GSTR-1 late?
A late fee of ₹50 per day accrues (₹20 per day for a nil return), subject to a turnover-banded cap. There is no interest, because no tax is paid through GSTR-1. The larger practical cost falls on your customers, who cannot claim input tax credit until the invoice appears in their GSTR-2B.
Do I have to file GSTR-1 if I had no sales?
Yes. A registered person with no outward supplies in the period files a nil GSTR-1. Skipping it accrues late fees and blocks the next period's filing.
Can I revise a GSTR-1 after filing it?
No. GSTR-1 cannot be revised once filed. An error is corrected by amending the affected invoice in a later period's return, which is why the amendment tables exist.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is an invoice-level statement of what you sold; GSTR-3B is a summary return through which you actually pay the tax. Both are filed for the same period, and the portal requires them in sequence.