GSTR-1 is a monthly or quarterly statement of all outward supplies (sales) made by a GST-registered taxpayer. Filing it is mandatory for almost every registered business in India. The only question is whether you file monthly or quarterly, which depends on your annual aggregate turnover (AATO). If you had no sales in a given period, you still need to file a nil return to stay compliant.
Who must file GSTR-1?
All GST-registered regular taxpayers must file GSTR-1. This covers sole proprietors, partnerships, limited liability partnerships (LLPs) and companies that make outward supplies of goods or services.
The following categories are exempt from filing GSTR-1:
- Composition scheme dealers: These taxpayers file CMP-08 and GSTR-4 instead of GSTR-1.
- Input Service Distributors (ISDs): These are offices that receive invoices for services used across multiple branches and distribute the eligible input tax credit (ITC) accordingly.
- Taxpayers required to collect Tax Collected at Source (TCS) under Section 52 of the CGST Act, 2017: This category primarily includes e-commerce operators.
What are the deadlines for filing GSTR-1?
Your deadline depends on your AATO and whether you have opted into the Quarterly Return Monthly Payment (QRMP) scheme.
|
Taxpayer category |
AATO threshold |
Due date |
|
Monthly filers (non-QRMP or above ₹5 crore) |
Above ₹5 crore, or any turnover if QRMP not opted |
11th of the following month |
|
Quarterly filers (QRMP scheme) |
Up to ₹5 crore and opted into QRMP |
13th of the month after the quarter ends |
Note: The government may announce revised filing deadlines from time to time through official notifications.
What is the QRMP scheme and how does the Invoice Furnishing Facility work?
Businesses with an AATO of up to ₹5 crore can choose the QRMP scheme and file GSTR-1 on a quarterly basis instead of every month.
To support buyers who need timely ITC, QRMP taxpayers can use the Invoice Furnishing Facility (IFF). This optional facility allows businesses to report B2B invoices for the first two months of a quarter by the 13th of the following month. As a result, buyers can view these invoices earlier and claim ITC without waiting for the quarterly GSTR-1 filing.
Only B2B invoices can be reported through IFF. B2C transactions and advances are not covered. Invoices submitted through IFF do not need to be included again in the quarterly GSTR-1 return.
Businesses are not required to use IFF. However, if they choose not to, buyers will be able to claim ITC only after the quarterly GSTR-1 is filed.
What happens if your business had no sales during a period?
You still have to file. A nil GSTR-1 is mandatory when there are no outward supplies in a period. You can file a nil return quickly through the GST portal or via SMS by sending “NIL R1 [GSTIN] [period]” to 14409 from your registered mobile number.
Can you correct a GSTR-1 after filing it?
GSTR-1 cannot be revised once filed. If you missed an invoice or entered something incorrectly, you have two options.
The first is GSTR-1A, which lets you add or correct invoices from the same period after you have filed GSTR-1 but before you submit GSTR-3B. Once GSTR-3B is submitted, GSTR-1A can no longer be used for that period.
The second is to make the amendment in the GSTR-1 of the next period. For instance, if you spot an error in the March return, you can report the corrected invoice in the April GSTR-1 under the amendment tables.
Note: As of 2026, GSTR-1 returns can only be filed within three years of their original due date. Once this period has passed, the GST portal blocks the return from being filed.
Conclusion
Every invoice you report in GSTR-1 flows into your customer’s GSTR-2B. When you file late, their ITC gets delayed or blocked, which can affect your commercial relationships. For a monthly filer, the 11th-of-the-month deadline leaves little room for last-minute reconciliation, so getting your sales data in order well before the due date is the only reliable approach.
If you are on the QRMP scheme and want to avoid disrupting buyers’ ITC, using IFF for the first two months of each quarter gives you a middle path between quarterly compliance and monthly ITC availability.
TallyPrime imports invoice data directly from your books, maps transactions to the appropriate return sections, and prepares the report for filing. After a final review, you can export the data and upload it to the GST portal.
