GSTR-1 Filing: Due Date, Eligibility, Format & Late Fees
GSTR-1 is a mandatory GST return that contains details of all outward supplies (sales) made by a registered GST taxpayer during a specific period. Simply put, it is a statement where you report who you sold to, what you sold, and how much GST you charged.
This return plays a crucial role because the data you file in GSTR-1 automatically reflects in your buyer’s GSTR-2B, which they use to claim Input Tax Credit (ITC). Any mistake or delay in GSTR-1 filing can lead to penalties and disputes with customers.
At Charteredhelp, Noida, we help businesses file GSTR-1 accurately and on time, so you stay compliant and stress-free.
Latest GSTR-1 Due Date (Updated)
The due date for filing GSTR-1 depends on your turnover and the filing frequency you have chosen:
Monthly filers: GSTR-1 must be filed on or before 11th of the next month
Quarterly filers (QRMP scheme): GSTR-1 is filed quarterly, usually by the 13th of the month following the quarter
⚠️ Due dates may change through government notifications. Filing late can attract penalties and interest, so it is always advisable to file well before the deadline.
| Business Turnover Category | Tax Period | GSTR-1 Filing Due Date |
|---|---|---|
| Above ₹5 Crore | October 2025 | 11 November 2025 |
| November 2025 | 11 December 2025 | |
| December 2025 | 11 January 2026 | |
| January 2026 | 11 February 2026 | |
| February 2026 | 11 March 2026 | |
| March 2026 | 11 April 2026 | |
| Up to ₹5 Crore (QRMP) | Oct – Dec 2025 | 13 January 2026 |
| Jan – Mar 2026 | 13 April 2026 |
Who are Eligible to file GSTR-1
Every registered GST taxpayer who makes outward supplies is required to file GSTR-1, including:
Regular GST-registered businesses
Traders, manufacturers, and service providers
Businesses registered under the QRMP scheme
E-commerce sellers supplying goods or services
Who is NOT Eligible to file GSTR-1?
Input Service Distributors (ISD)
Composition scheme taxpayers
Non-resident taxable persons (in some cases)
Taxpayers registered only for TDS/TCS under GST
If you are unsure whether GSTR-1 applies to your business, our GST experts at Charteredhelp can guide you correctly.
GSTR-1 Format – What Details Are Required?
GSTR-1 is filed online on the GST portal and includes the following information:
GSTIN of the supplier
Invoice-wise details of B2B sales
Consolidated details of B2C sales
Debit and credit notes issued
Export sales and supplies to SEZ
HSN-wise summary of goods or services
Accuracy is very important, as incorrect data can affect your buyer’s ITC and your GST compliance rating.
How to Revise GSTR-1?
Many taxpayers ask, “Can GSTR-1 be revised after filing?”
👉 The answer is NO. Once GSTR-1 is filed, it cannot be revised.
However, if you have made a mistake:
You can correct the error in the next GSTR-1 return
Missing invoices can be added in the subsequent month/quarter
Wrong details can be amended using amendment tables
Timely correction helps avoid notices and mismatches in GST records.
GSTR-1 Late Fees and Penalty
Late filing of GSTR-1 attracts penalties as per GST law:
₹25 per day under CGST + ₹25 per day under SGST
Total late fee: ₹50 per day
| Applicable Law | Late Fee Per Day | Max Late Fee (Turnover up to ₹1.5 Cr) |
Max Late Fee (Turnover ₹1.5 Cr – ₹5 Cr) |
Max Late Fee (Turnover above ₹5 Cr) |
|---|---|---|---|---|
| CGST Act, 2017 | ₹25 | ₹1,000 | ₹2,500 | ₹5,000 |
| SGST / UTGST Act, 2017 | ₹25 | ₹1,000 | ₹2,500 | ₹5,000 |
| Total Late Fee Payable | ₹50 per day | ₹2,000 | ₹5,000 | ₹10,000 |
- For NIL returns: ₹20 per day
- Maximum late fee may apply as notified by GST authorities
Even if there is no tax liability, late filing can block your next returns and cause compliance issues.
| GST Law Applicable | Late Fee Per Day | Maximum Late Fee |
|---|---|---|
| CGST Act, 2017 | ₹10 | ₹250 |
| SGST / UTGST Act, 2017 | ₹10 | ₹250 |
| Total Late Fee Payable | ₹20 per day | ₹500 |
Why Choose Charteredhelp for GSTR-1 Filing in Noida?
With practical experience in GST compliance, Charteredhelp offers:
Expert GST professionals with hands-on experience
Error-free and timely GSTR-1 filing
Personalized support for businesses in Noida and across India
Assistance in amendments and GST notices
We focus on accuracy, compliance, and trust, ensuring your GST filings meet the latest legal standards.
Get Professional Help – File GSTR-1 Without Stress
Avoid late fees, errors, and GST notices. We handle your GSTR-1 filing
📍 Location: Noida
👉 Charteredhelp – Your Trusted Partner for GST Compliance
Contact us today GST Return Filing in Noida
If you are looking for professional GSTR-1 or GST Return filing services in Noida.
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FAQ's
Form GSTR-1 is a monthly or quarterly return where a GST-registered business reports details of its sales (outward supplies).
Every registered taxpayer who makes sales of goods or services must file GSTR-1, except those specifically exempted under GST law.
You can choose the quarterly filing option at the beginning of a financial year or during the GST-allowed window. This option is available only if your annual turnover is up to ₹5 crore.
Yes, you can change from quarterly to monthly (or vice versa) only during the option window notified by the GST department. Changes cannot be made in the middle of a quarter.
Yes, filing GSTR-1 is mandatory even if you have no sales during the period. In such cases, you must file a Nil GSTR-1.
If you have no sales during the month or quarter, you can file a Nil GSTR-1 by logging into the GST portal, selecting the Nil return option, and submitting the form online.
GSTR-1 includes details such as:
Sales invoices (B2B & B2C)
Credit and debit notes
Export sales
Nil-rated, exempted, and non-GST supplies
The following taxpayers are not required to file GSTR-1:
Input Service Distributors (ISD)
Composition scheme taxpayers
Non-resident taxable persons
Taxpayers liable to collect TCS or deduct TDS
Monthly filers: 11th of the next month
Quarterly filers: 13th of the month following the quarter
(Due dates may change as per government notifications.)
B2B supplies are sales made from one registered business to another registered business under GST, where the buyer can claim Input Tax Credit (ITC).
Debit notes should be reported in the GSTR-1 of the month or quarter in which they are issued.
Yes, under GST law, invoice numbers must be unique for each financial year. The invoice number can be up to 16 characters long and may contain alphabets, numbers, and special characters such as a dash (-) or slash (/).
Yes, after submission, GSTR-1 must be filed using DSC (Digital Signature Certificate) or EVC (OTP-based verification).
After successful filing, you will receive:
A confirmation message on your registered email and mobile number
An acknowledgment reference number (ARN)
Yes, the GST department may send notices or reminders. Late filing also attracts late fees and may block return filing.
You can file Nil GSTR-1 through the GST portal by selecting the Nil return option if there are no outward supplies for the period.
Yes, GSTR-1 can be filed even if the previous month’s return is pending. However, delays may cause issues in GSTR-3B filing and attract late fees.
