GST glossary
GSTR-1
Statement of outward supplies
GSTR-1 is the GST return in which a registered business reports its sales for a month or quarter, invoice by invoice for business customers and in summary for consumers. It is due on the 11th of the next month, or the 13th after the quarter for businesses in the QRMP scheme.
Why it matters to your business
GSTR-1 is how your customers get their input tax credit. The invoices you report flow into their GSTR-2B; if you file late or leave an invoice out, they cannot claim that credit and will ask you about it. Filing it correctly and on time is part of being a supplier people like to buy from.
What goes into it
- B2B invoices: every invoice to a registered customer, with their GSTIN, the invoice number, date, value, place of supply and tax.
- B2C sales: sales to consumers, in summary by state and rate (large inter-state invoices to consumers are listed one by one).
- Credit and debit notes issued in the period.
- Exports and supplies to SEZ units, with or without payment of tax.
- Advances received and adjusted, where tax was paid on them.
- The HSN summary: your sales by HSN or SAC code, with quantities and tax.
- Document summary: the invoice number ranges you used, and how many were cancelled.
How it relates to other returns
GSTR-1 reports what you sold. GSTR-3B is where you pay the tax on it, after your input tax credit. The two should agree for the same period; the GST portal compares them and asks about differences. If you issue e-invoices, their details are filled into your GSTR-1 for you from the Invoice Registration Portal.
Questions about GSTR-1
What is the due date of GSTR-1?
The 11th of the following month for monthly filers. Businesses in the QRMP scheme file it quarterly, by the 13th of the month after the quarter, and may upload business-to-business invoices for the first two months through the Invoice Furnishing Facility by the 13th of the next month.
What happens if GSTR-1 is filed late?
A late fee is charged for each day of delay, capped by your turnover, and your customers cannot see those invoices in their GSTR-2B on time, so their input tax credit is held up. Filing on time keeps your customers' credit flowing.
Can I change an invoice after filing GSTR-1?
Yes. Use GSTR-1A before you file GSTR-3B for the same period, or show the change as an amendment in a later GSTR-1. A cancelled or wrong sale is usually corrected with a credit note.
Do I file GSTR-1 if I made no sales?
Yes. A nil GSTR-1 is still due for every period while your registration is active.
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