Learn everything about GSTR-1 filing for FY 2025-26, including due dates, format, late fees, and eligibility criteria. Ensure compliance with the latest GST rules.
Key Takeaways
What is GSTR-1?
GSTR-1 Due Date
Who Should File GSTR-1?
How to Revise GSTR-1?
GSTR-1 Late Fees and Penalty
How to File GSTR-1 on Clear GST Software?
FAQs on GSTR-1
Filing Frequency
Understand the frequency of GSTR-1 filing based on turnover.
Monthly filing for turnover above ₹5 crore.
Quarterly filing under QRMP for turnover up to ₹5 crore.
Mandatory filing even for nil returns.
Auto-Population
Details auto-populated from e-invoicing portal.
B2B invoices and credit/debit notes auto-populated.
Ensure accuracy to avoid discrepancies in GSTR-3B.
Reverse charge purchases must be reported.
Revision Limitations
Restrictions on revising GSTR-1.
Cannot revise GSTR-1 after three years from due date.
Use GSTR-1A for corrections before GSTR-3B submission.
Ensure data accuracy to minimize revisions.
Impact on Tax Credits
Importance of accurate GSTR-1 filing.
Data flows into GSTR-3B and GSTR-2B.
Impacts customers' ability to claim tax credits.
Ensure all sales and adjustments are reported.
GSTR-1 is a return that captures details of all outward supplies made by a registered taxpayer.
Return Structure
GSTR-1 consists of multiple tables for detailed reporting.
Table 4: Taxable supplies to registered persons.
Table 6: Zero-rated supplies and deemed exports.
Table 9: Amendments to previous returns.
Information Required
Details needed for GSTR-1 filing.
GSTIN, legal and trade names, and turnover.
Details of advances received or adjusted.
HSN code-based supply summary.
Exclusions
Entities not required to file GSTR-1.
Input Service Distributors (ISD).
Composition scheme taxpayers.
Non-resident taxable persons.
Worked Example
Example of GSTR-1 calculation.
Company A has a turnover of ₹6 crore.
Files monthly GSTR-1 by 11th of each month.
Reports ₹50 lakh in B2B sales and ₹10 lakh in B2C sales.
Monthly Filers
Due dates for taxpayers with turnover above ₹5 crore.
April 2026: 11th May 2026
May 2026: 11th June 2026
June 2026: 11th July 2026
Quarterly Filers
Due dates for QRMP scheme participants.
April-June 2026: 13th July 2026
July-September 2026: 13th October 2026
October-December 2026: 13th January 2027
Filing Restrictions
Limitations on filing past due dates.
Cannot file beyond three years from original due date.
Amendment to Section 37 of the CGST Act.
Ensure timely filing to avoid penalties.
Worked Example
Example of due date calculation.
Business B with ₹4 crore turnover opts for QRMP.
Files for April-June 2026 by 13th July 2026.
Ensures compliance with quarterly deadlines.
Registered Taxpayers
Entities required to file GSTR-1.
All regular registered taxpayers.
E-commerce operators liable under Section 52.
Taxpayers with outward supplies.
Exemptions
Entities exempt from GSTR-1 filing.
Composition scheme taxpayers.
Input Service Distributors (ISD).
Non-resident taxable persons.
Special Cases
Special filing requirements.
Casual taxable persons must file.
TDS deductors under GST not required.
Unique Identification Number (UIN) holders.
Worked Example
Example of eligibility determination.
Company C with ₹8 crore turnover files monthly.
Registered under regular GST scheme.
Not eligible for composition scheme.
Revision Process
Steps to revise GSTR-1.
Use GSTR-1A for corrections before GSTR-3B.
Amendments allowed in subsequent returns.
Ensure accuracy to avoid frequent revisions.
Time Limitations
Restrictions on revision timeline.
No revisions after three years from due date.
Amendments to Section 37 of the CGST Act.
Timely corrections to avoid penalties.
Common Errors
Frequent mistakes in GSTR-1.
Incorrect GSTIN entries.
Mismatched invoice details.
Omitted B2C sales reporting.
Worked Example
Example of GSTR-1 revision.
Company D discovers error in May 2026 filing.
Uses GSTR-1A to correct before GSTR-3B.
Ensures accurate reporting in June 2026.
Late Fee Structure
Details of late fees for delayed filing.
₹50 per day for nil returns.
₹200 per day for other returns.
Capped at ₹5,000 per return.
Penalty Implications
Consequences of late filing.
Interest on delayed tax payments.
Impact on input tax credit claims.
Potential for increased scrutiny.
Waiver Conditions
Circumstances for late fee waiver.
Government notifications for waiver.
Natural calamities or technical issues.
Specific circulars or orders issued.
Worked Example
Example of late fee calculation.
Company E files June 2026 GSTR-1 on 20th July.
Late by 9 days, incurs ₹1,800 fee.
Ensures timely filing to avoid future penalties.
Software Advantages
Benefits of using Clear GST Software.
User-friendly interface for easy filing.
Auto-population of e-invoice data.
Real-time error checks and validations.
Filing Steps
Step-by-step guide to file GSTR-1.
Log in to Clear GST dashboard.
Upload invoice data and validate.
Submit and file GSTR-1 return.
Common Issues
Troubleshooting common filing problems.
Resolving GSTIN mismatch errors.
Correcting invoice value discrepancies.
Handling server connectivity issues.
Worked Example
Example of filing using Clear GST.
Company F uses Clear GST for April 2026 filing.
Uploads 100 invoices, validates data.
Files successfully by 11th May 2026.
How to amend GSTR-1 after filing B2B invoices?
To amend GSTR-1 after filing B2B invoices, use the amendment section in the subsequent month's return. Ensure corrections are made before the three-year limit from the original due date.
Can I leave Table 12A of GSTR-1 blank?
Table 12A of GSTR-1 can be left blank if there are no HSN-wise outward supplies to report. However, ensure all other applicable tables are accurately filled.
Can I manually choose HSN code while making entries in GSTR-1?
Yes, you can manually choose the appropriate HSN code while making entries in GSTR-1. Ensure the code matches the goods or services supplied to avoid discrepancies.
What happens if I miss the GSTR-1 due date?
Missing the GSTR-1 due date results in a late fee of ₹50 per day for nil returns and ₹200 per day for other returns, capped at ₹5,000. It may also affect input tax credit claims.
Is GSTR-1 filing mandatory for nil returns?
Yes, GSTR-1 filing is mandatory even for nil returns. Registered taxpayers must file to maintain compliance and avoid penalties.
How does GSTR-1 affect GSTR-3B?
GSTR-1 details auto-populate into GSTR-3B, affecting tax liability calculations. Accurate GSTR-1 filing ensures correct GSTR-3B submissions and tax credit claims.
Can I file GSTR-1 after three years?
No, GSTR-1 cannot be filed after three years from the original due date due to restrictions under Section 37 of the CGST Act. Ensure timely filing to avoid this issue.
What is the penalty for incorrect GSTR-1 filing?
Incorrect GSTR-1 filing can lead to penalties, interest on unpaid tax, and scrutiny from tax authorities. Ensure data accuracy to avoid such consequences.
How can I avoid GSTR-1 late fees?
To avoid GSTR-1 late fees, file returns by the due date. Utilize reminders and software solutions to ensure timely compliance and avoid penalties.
What are the benefits of using Clear GST Software for filing?
Clear GST Software offers a user-friendly interface, auto-population of e-invoice data, and real-time error checks, simplifying the GSTR-1 filing process.