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GST Rules

GSTR-1 — Outward Supplies Return

GSTR-1 reports all your sales to the GST portal. Here is who must file, when it is due, what to include, and why timely filing matters for your buyers.

Introduction

GSTR-1 is the GST return that tells the government and your buyers what you sold. Every registered person files it to declare their outward supplies — the invoices issued, the GST collected, and who bought what. The data in GSTR-1 flows directly into your buyers' GSTR-2B, which is the document they use to claim input tax credit on purchases from you.

This makes GSTR-1 filing a shared responsibility. If you do not file on time, your buyers cannot claim ITC on invoices you issued. Even when you have no sales in a period, you must still file a NIL GSTR-1.

Key facts

Who files GSTR-1

Every registered person must file GSTR-1 to declare all outward supplies — sales of goods and services. Even if you made no sales in a tax period, a NIL return must be filed.

What it contains

GSTR-1 reports each sale by recipient, rate of GST, and invoice value. It includes interstate sales (attracting IGST), intrastate sales (attracting CGST + SGST), and exports.

Monthly vs quarterly

Businesses with turnover up to ₹5 crore can file quarterly returns under the QRMP scheme. Businesses over ₹5 crore must file monthly. QRMP filers file GSTR-1 quarterly but pay GST monthly.

ITC for recipients

GSTR-1 is auto-populated into your buyer's GSTR-2A and then into GSTR-2B. If you do not file GSTR-1, your buyers cannot claim ITC on the invoices you issued.

Monthly vs QRMP quarterly filing

Feature Monthly filer QRMP quarterly filer
Turnover threshold Above ₹5 crore Up to ₹5 crore
GSTR-1 frequency Monthly Quarterly
GSTR-1 due date 11th of following month 13th of month after quarter
GSTR-3B payment Monthly Monthly (using QRMP formula)

Frequently asked questions

What is GSTR-1?
GSTR-1 is the GST return that every registered business files to report all its outward supplies — the goods it sold and the services it provided. It is filed on the GST portal at gst.gov.in and is the primary source of information for your buyers to claim input tax credit.

When is GSTR-1 due?
For monthly filers: the 11th of the following month. For quarterly filers under the QRMP scheme: the 13th of the month following the quarter. Missing the deadline attracts a late fee of ₹50 per day (₹20 per day for NIL returns) up to a maximum of ₹10,000.

Can I claim ITC without my supplier's GSTR-1?
No. ITC is matched against the supplier's filed GSTR-1. If your supplier files their return late or not at all, the ITC on those invoices will not appear in your GSTR-2B and cannot be claimed. This is why timely GSTR-1 filing matters for the entire supply chain.

What is the QRMP scheme?
QRMP (Quarterly Return Monthly Payment) allows businesses with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. They still pay GST monthly based on their actual liability. QRMP reduces compliance burden for small businesses.

Where do I file GSTR-1?
GSTR-1 is filed on the GST portal at gst.gov.in. Log in, go to Returns → GSTR-1, select the tax period, and either prepare the return manually or upload using the JSON invoice format. The portal validates the return against GSTR-2B before submission.

Sources

Last reviewed by FinWiz24 Research Desk.