Regulatory & Tax

GSTR-1

Monthly (or quarterly) statement of outward supplies — every B2B and B2C invoice your business issued in the period.

GSTR-1 is filed by the 11th of the next month (monthly filers) or by the 13th of the month after the quarter (quarterly filers, QRMP scheme). It includes every invoice with HSN code, taxable value, GST split (CGST/SGST/IGST), and customer GSTIN if B2B.

The data filed in your GSTR-1 auto-populates your customer's GSTR-2A and 2B — which they use to claim Input Tax Credit. Mistakes flow downstream: a wrong GSTIN, missing invoice, or incorrect tax amount creates an ITC mismatch your customer chases.

Since Oct 2022, GSTR-1A allows amendments to a filed GSTR-1, but only for invoices not yet locked into the customer's filing.

India context

QRMP (Quarterly Return, Monthly Payment) is the most common option for SMBs under ₹5 crore turnover. You file GSTR-1 quarterly but pay tax monthly via challan. Reduces filing frequency without affecting cash flow.

Examples

  • A salon with 200 invoices per month uploads them as B2C summary (no individual GSTIN) plus a few B2B invoices to corporate clients.
  • An ecom seller's marketplace TCS gets reconciled in GSTR-1 against their own outward supplies.

FAQ

What's the deadline for GSTR-1?

11th of the following month for monthly filers, 13th of the month after the quarter for QRMP filers. Late fee: ₹50/day for nil return, ₹100/day otherwise (max ₹5,000).

Can I revise a filed GSTR-1?

GSTR-1A allows amendments for invoices that haven't yet been claimed by recipients in their 2B. After that, corrections happen in subsequent month's GSTR-1.

What's the difference between B2B and B2C in GSTR-1?

B2B requires customer GSTIN and individual invoice details; B2C aggregates by state and rate, no individual customer info. Most SMBs file mostly B2C summaries.

Related concepts

GSTGSTINGSTR-3BInput Tax CreditQRMPHSN code

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Related glossary entries

GSTIN — Goods and Services Tax Identification Number — a 15-character ID assigned to every GST-registered business in India.GSTR-3B — Monthly self-declared summary of all outward and inward supplies and tax liability — the form you actually pay GST against.ITC (Input Tax Credit) — Credit you can claim for GST already paid on business purchases — reduces what you owe in GST.HSN Code — Harmonized System of Nomenclature — a 4-8 digit code that classifies goods under GST for tax rate determination.Place of Supply (GST) — GST rule that determines which state/UT gets the tax on a transaction — drives whether CGST+SGST or IGST applies.

More in Regulatory & Tax

DPDP ActGSTINGSTR-3BRCM (Reverse Charge Mechanism)ITC (Input Tax Credit)RERAFSSAIHSN Code
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