GST & Compliance
GSTR-1
Monthly or quarterly return of outward supplies (sales) filed by every regular GST taxpayer in India.
What it means
GSTR-1 is a statement of every B2B and B2C sale invoice issued by a GST-registered business during the tax period. It must be filed by the 11th of the following month for monthly filers or by the end of the month following the quarter for QRMP scheme taxpayers. The data filed in GSTR-1 auto-populates the recipient's GSTR-2A/2B and forms the basis for ITC claims downstream.
GSTR-1 includes invoice-level B2B sales, summary-level B2C sales, exports, credit/debit notes, HSN-wise summary and amendments to prior period returns.
How Easedesk handles GSTR-1
Easedesk auto-prepares GSTR-1 from your sales invoices. It generates the JSON file in GSTN-compliant format, ready to upload to gst.gov.in. The GSTR-1 view shows transaction-level breakdown, mismatch alerts, HSN summary and amendment workflow. E-invoices issued via IRP auto-populate GSTR-1 directly.
Frequently asked questions
When is GSTR-1 due?
Monthly filers: 11th of the following month. QRMP scheme filers (turnover up to ₹5 crore): end of the month following the quarter, with optional IFF (Invoice Furnishing Facility) for the first two months.
What happens if GSTR-1 is filed late?
Late fee of ₹50/day (₹25 CGST + ₹25 SGST) for normal taxpayers, capped at ₹5,000 per return. Nil returns: ₹20/day. Interest is not charged on GSTR-1 since no tax is paid in this return, but downstream GSTR-3B liability remains.
Related terms
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