GSTR-1 – Return Filing, Format, Eligibility & Rules

Latest Update!
10th January 2020
The late fee waiver for GSTR-1 for the period July 2017 to November 2019, further extended till 17th January 2020 from 10th January 2020.
26th December 2019
The late fee waived off for GSTR-1 for the period July 2017 to November 2019, if the taxpayer submits the return before 10th January 2020.
31st August 2019
The late fees for July 2019’s GSTR-1(filed monthly) and GSTR-6 have been waived off for the taxpayers having a principal place of business in certain districts of the flood-affected States of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand and all districts of J&K.

1. Basics of GSTR-1

a. What is GSTR-1?

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.

The return has a total of 13 sections.

b. When is GSTR-1 due?

The due dates for GSTR-1 are based on your turnover.
Businesses with sales of upto Rs. 1.5 crore will file quarterly returns.
Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.

Annual Turnover up to Rs 1.5 crore can opt for quarterly filing

Quarter	Due date
Oct-Dec 20XX	31st January 20XX
Jan- Mar 20XX	30th April 20XX

Monthly GST Return

Annual Turnover of more than Rs 1.5 crore must file monthly

Period	Dates
December 20XX	11th January 20XX
January 20XX	11th February 20XX
February 20XX	11th March 20XX
March 20XX	11th April 20XX

c. Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

Input Service Distributors
Composition Dealers
Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
Non-resident taxable person
Taxpayer liable to collect TCS
Taxpayer liable to deduct TDS

d. How to revise GSTR-1?

A return once filed cannot be revised. Any mistakes made in the return can be corrected in the next period’s (month/quarter) return. For example, if an error occurs in September’s GSTR-1, it can be rectified in October’s GSTR-1. The same process applies to GSTR-5 for non-resident taxpayers

e. Late Fees and Penalty

Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act. The late fees will be charged from the date after the due date.

Latest Update: The late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return)

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