BooksIQGSTR-1 is the monthly outward-supplies return. Due date is the 11th of the month following the tax period for monthly filers; QRMP scheme filers (turnover ≤ ₹5 Cr) file quarterly by the 13th of the month following the quarter.
Key points
- Every registered person except a few exempted categories (composition dealers, ISDs, TDS deductors, OIDAR providers) must furnish GSTR-1 declaring details of all outward taxable supplies — invoices, debit/credit notes, exports, B2C summary.
- Monthly filers: due on the 11th of the following month.
- QRMP (Quarterly Return Monthly Payment, optional for AATO ≤ ₹5 Cr): GSTR-1 quarterly by the 13th of the month after the quarter, with monthly IFF (Invoice Furnishing Facility) for B2B invoices between the 1st and 13th of each non-quarter month.
- Late filing attracts ₹50 per day (₹20 nil-return) under §47, capped at ₹5,000 per return.
Reference: §37, CGST Act 2017 + Rule 59
This page is general information for Indian businesses, current as of the
financial year shown above — not legal or tax advice. Tax law changes,
and how a provision applies depends on your specific facts. Confirm the
current position with a qualified professional before you act.
Stop looking up sections. Ask your own books.
BooksIQ answers tax, GST and compliance questions from your actual Tally data — in plain English or Hindi.
See how it works