What is GSTR-1?

GSTR-1 is a monthly or quarterly return filed by every registered dealer in order to show the details of their outward supplies i.e. sales. There are total 13 sections in GSTR-1.

Who should file GSTR-1?

It is mandatory for every registered dealer to file GSTR-1 whether any sales transaction has taken place in a month or not. The registered persons who are exempted to file the returns are as follows –

  1. Composition dealers
  2. Input service distributors
  3. Non-resident taxable person
  4. Taxpayer liable to deduct TDS
  5. Taxpayer liable to collect TCS
  6. Persons who are supplier of online information & database access or retrieval services (OIDAR) and paying taxes under section 14 of the IGST act.

GSTR 1 Filing Due Dates 2020

Due dates for filing GSTR-1 depends upon the turnover of the registered dealer. As per the latest information notified by CBIC, the due dates for filing GSTR-1 for months January to December 2020 are given below -

Due Dates for Filing GSTR 1 Monthly

Businesses having sales turnover of more than Rs.1.5 crore should choose the option of filing monthly returns for which the due dates are given below –

Month Due date
Dec 2019 11 Jan 2020
Jan 2020 11 Feb 2020
Feb 2020 11 Mar 2020
Mar 2020 11 Apr 2020
Apr 2020 11 May 2020
May 2020 11 Jun 2020
Jun 2020 11 Jul 2020
Jul 2020 11 Aug 2020
Aug 2020 11 Sep 2020
Sep 2020 11 Oct 2020
Oct 2020 11 Nov 2020
Nov 2020 11 Dec 2020
Dec 2020 11 Jan 2021

Due Dates for Filing GSTR 1 Quarterly

Businesses having sales turnover up to Rs.1.5 Crore should choose the option of filing quarterly returns for which the due dates are given below –

Period Due date
Oct - Dec 2019 31st Jan 2020
Jan - Mar 2020 31st Apr 2020
Apr - Jun 2020 31st Jul 2020
Jul - Sep 2020 31st Oct 2020
Oct - Dec 2020 31st Jan 2021

How to revise GSTR-1?

Once a return is filed, it cannot be revised but if you have done any mistake in the current period, you are having the option to rectify that mistake in the next periods (monthly/quarterly) of return. For ex – If you made a mistake in July GSTR-1, you can rectify that mistake in August GSTR-1.

Penalty for Late GSTR-1 Filing

As per the latest update, late fee for filing GSTR-1 is Rs.50 per day whereas it is Rs.20 per day in case you file nil returns.

GSTR-1 Return Form Format

Download Form GSTR-1 by clicking below link –

Frequently Asked Questions on GSTR-1

Yes, it is mandatory to file GSTR-1 even if there is no sale occurred in a month.
Don’t file GSTR-1 in this case. In case you have opted for composition scheme, you need to file GSTR-4 on quarterly basis.
Yes, you can make multiple changes to an invoice after uploading it on GST. There is no restriction on making changes to an invoice after uploading it but it should be done before submitting a return. After submitting the return, you are unable to make changes to the invoices as numbers become frozen.
No, you can upload invoices anytime. It is recommended that you upload invoices time to time during the month in order to avoid bulk uploading of invoices at the time of filing returns. Bulk upload takes much time in uploading the invoices.
No, you don’t have to make GST payment after filing GSTR-1. At the time of filing GSTR-1, only sales details are submitted to the government and the tax has to be paid at the time of filing GSTR-3B (notified for months until March 2020).