# GSTR-1 Outward Supplies Return

Country: India
When: 11th of the following month for monthly filers (turnover above INR 5 crore, or not on QRMP). QRMP scheme taxpayers file GSTR-1 quarterly by the 13th of the month after the quarter end (e.g., Q1 April-June: due 13 July).

GSTR-1 is the return of outward (sales) supplies where businesses report every B2B invoice issued during the month, B2C aggregate supplies, credit/debit notes, advance receipts, and exports. It directly populates the buyer's GSTR-2B, making timely and accurate filing critical for the entire GST compliance chain. Monthly filing is mandatory for businesses with turnover above INR 5 crore; smaller businesses can opt for quarterly filing under the QRMP scheme.

## Who this applies to

- All regular GST-registered businesses
- Monthly filers: turnover above INR 5 crore
- Quarterly (IFF + GSTR-1) filers: turnover below INR 5 crore on QRMP scheme

## What to file

GSTR-1 on gst.gov.in: invoice-level detail for all B2B sales (Table 4A-4C), HSN-wise summary of supplies (Table 12), B2C aggregate supplies state-wise (Table 5), exports (Table 6A), credit/debit notes (Table 9 and 10), advance receipts (Table 11). E-invoicing companies (turnover above INR 5 crore) upload JSON directly from their IRN-enabled ERP; the IRP auto-populates GSTR-1.

## How to file

Login to https://www.gst.gov.in, navigate to Returns > GSTR-1. Companies with e-invoicing must generate IRN for every B2B invoice first: GSTR-1 is auto-populated from the IRP. Upload remaining invoices manually or via Excel/JSON template. File with DSC (companies) or EVC (individuals).

## Payment due

No payment with GSTR-1: payment is made with GSTR-3B. However, late GSTR-1 filing affects buyer's ITC claims and can result in relationship friction.

## What happens if you miss it

Late fee: INR 200 per day (INR 100 CGST + INR 100 SGST) up to INR 5,000. For NIL return: INR 50/day up to INR 2,000. Note: buyers cannot claim ITC on your invoices until you file GSTR-1: commercial pressure from customers is often the strongest incentive for timely filing.

## Submission checklist

- Generate IRN on IRP for all B2B invoices (mandatory if turnover above INR 5 crore)
- Confirm all invoices for the month are accounted for
- Check HSN codes are correct for all goods/services supplied
- Categorise correctly: B2B (with GSTIN), B2C large (above INR 2.5 lakh), B2C small
- Ensure all zero-rated (exports) and exempt supplies are reported separately
- File GSTR-1 by 11th to enable buyers to see ITC in their GSTR-2B

## Common mistakes to avoid

- Incorrect GSTIN of recipient: amounts get credited to wrong buyer's GSTR-2B
- Missing invoices: buyer cannot claim ITC and will chase for correction next month
- Wrong HSN code: 6 digits mandatory for turnover above INR 5 crore; 4 digits for INR 1.5-5 crore
- Not reporting nil-rated or exempt supplies separately: creates mismatch in Annual Return
- Filing GSTR-3B before GSTR-1: creates sequence issues in reconciliation

Source: https://www.gst.gov.in/help/helpcentre