GSTR-1 Kaise Bhare: Due Date, Details and Steps
*Last updated: 10 October 2026.*
Quick answer
GSTR-1 is the return in which you report your sales (outward supplies) for a month or a quarter. Monthly filers file it by the 11th of the next month. Quarterly filers under the QRMP scheme file it by the 13th of the month after the quarter. You log in to the GST portal, enter or upload your sales details, check the summary, and file it with a digital signature or EVC.
Your sales bills are the base of this return. Keep them clean and in one place. Get Udyog on Google Play or start on the web. There is a 14-day free trial.
What is GSTR-1?
GSTR-1 is a statement of all the sales you made in the period. The tax details in it also show up for your buyers, who use them to claim input tax credit. This is why a wrong invoice detail in your GSTR-1 can cause trouble for your customer.
Who files GSTR-1?
Regular GST-registered businesses that make sales. Composition dealers do not file GSTR-1. They file other returns. If you made no sales in the period, you still file a nil GSTR-1.
GSTR-1 due dates
| Filer | Due date |
|---|---|
| Monthly filer | 11th of the next month |
| Quarterly filer (QRMP scheme) | 13th of the month after the quarter |
The QRMP scheme is for businesses with yearly turnover up to Rs 5 crore that have chosen it. Under QRMP, you can also use the optional invoice furnishing facility (IFF) to report some B2B invoices of the first two months of the quarter by the 13th of the next month. Due dates can be extended by the government, so check the GST portal for the latest date.
What do you report in GSTR-1?
- •B2B sales: invoices to GST-registered buyers.
- •B2C sales: sales to customers who are not registered.
- •Exports and supplies to SEZ units.
- •Credit notes and debit notes. See Credit note and debit note in GST.
- •Advances received and their adjustment.
- •Nil-rated, exempt and non-GST sales.
- •A summary of sales by HSN or SAC code. See how many HSN digits you need.
- •A summary of the documents you issued, such as the invoice number series, the first and last number and the number cancelled.
Steps to file GSTR-1
- 1Log in to the GST portal with your GSTIN and password.
- 2Go to Services, then Returns, then Returns Dashboard. Choose the period and click Search.
- 3Open GSTR-1. You can enter the details online or upload them from an offline file.
- 4Check the entries. If you use e-invoicing, the e-invoice details come in automatically.
- 5Generate the summary and match it with your books.
- 6Download the summary and check it once more.
- 7File the statement with the signing option enabled for your GSTIN (digital signature or EVC).
- 8Save the ARN (acknowledgement reference number) and the filed return.
The screens on the portal can change, so follow what you see there.
Before you file: a quick checklist
- •Every sale of the period is in your list, with no missing bill numbers.
- •The GSTIN of each B2B buyer is correct.
- •The HSN or SAC code and the tax rate are correct for each item. Use the free HSN code finder to check.
- •Credit notes and debit notes are included.
- •The totals match your books.
Late filing
If you file after the due date, a late fee is charged for each day of delay, and the amount depends on your turnover and on whether the return is nil. Check the current amounts on the GST portal or ask your CA. Do not wait for the last day.
Common mistakes
- •Missing the due date.
- •A wrong buyer GSTIN or a wrong invoice value.
- •Forgetting to include credit notes and debit notes.
- •Not filing a nil return when you had no sales.
- •Using the wrong HSN code or tax rate.
- •Not matching the GSTR-1 totals with your books.
Make GSTR-1 easier with clean bills
Most GSTR-1 trouble starts with a wrong bill. In Udyog, you can keep your customers with their GSTINs, your items with their HSN codes, and your bills in one place, and search them by customer and date. For the basics of a correct GST bill, read Mobile se GST bill kaise banaye.
Download Udyog on Google Play or open it on the web. See the Udyog pricing page for plans after your 14-day free trial.
*This post is for general information. GST rules change often, so check the latest notifications or ask your CA before you file.*
Frequently asked questions
Quick answers to common questions.
What is GSTR-1?
GSTR-1 is the GST return in which you report your sales for a month or a quarter.
What is the due date of GSTR-1?
The 11th of the next month for monthly filers, and the 13th of the month after the quarter for quarterly (QRMP) filers. Check the portal for any extension.
Who must file GSTR-1?
Regular GST-registered businesses that make sales. Composition dealers file other returns.
Do I file GSTR-1 if I had no sales?
Yes. File a nil GSTR-1 for the period.
Can I correct a mistake after filing GSTR-1?
Mistakes can usually be corrected through an amendment in a later return or by the other methods the portal gives. Ask your CA what is right for your case.
Is GSTR-1 the same as GSTR-3B?
No. GSTR-1 reports your sales. GSTR-3B is the summary return in which you pay the tax.
Do I need a CA to file GSTR-1?
No, you can file it yourself on the portal. A CA can help if your case is complex.