GSTR-1 Filing Process, Format, Due Dates & Eligibility for Small Businesses

What is GSTR-1?

GSTR-1 is filed in monthly or quarterly returns, it contains details of outward supplies, which means that all the details of all the sales of the taxpayer are kept.

Whenever you file GSTR-1, it is necessary to mention a valid GSTIN of the customer at the time of filling the details of the sales invoice (if the customer is GST registered).

Example for due dates:

Example: The due date for filing monthly GSTR-1 for July 2025 is 11th August 2025.

QRMP filers: Quarterly filers who fall under the QRMP scheme will have a due date of quarterly return filing of July-Sep 2025 on 13th October 2025.

Latest GST Return Filing Updates 2025: New Rules, Deadlines & Compliance Guide for Businesses in India

Latest GST Updates and Details

12th July 2025- B2C table issue in GSTR-1

GSTN has posted on social media that if any value blank is being left in the GST Registered Taxpayer B2C Table (Table-12) then there may be a problem.

Solution: Enter any HSN code and uqc in Table 12A as you file, and fill in all remaining fields as 0.

After this, you can continue the GSTR-1 file.

11th June 2025- clarification on B2C/B2B table-12

GSTN has also clarified that if the taxpayer supplies B2C, then B2B HSN summary (Table 12A)

If you are leaving blank, then there may also be an error in the system.

The solution is to enter the HSN code and uqc in the same Table 12A, and file all other fields as 0.

7th June 2025- 3years filing restriction

In this, GSTN said that taxpayers will not get permission to file GSTR-1 if they are due for more than 3 years.

This rule has been implemented in the GST portal from 2025.

22nd January 2025- HSN Code Drop-Down & Table-12 split

GSTN has removed the manual HSN entry and introduced a drop down menu.

Table-12 has been split.

B2B tab – B2B supplies report.

B2C Tab – B2C supplies report.

Validation has also been added: To check the values and tax amounts.

Now it has been put in warning mode, meaning GSTR-1 can be filed even after the mistake is made.

If B2B supplies have already been reported in any other table of GSTR-1, then B2B tabs cannot be left blank.

How to Apply for GST Number Online in 2025

Information to be provided in GSTR-1

There are 13 sections in the GSTR-1 return. Different details have to be filed in each section.

GSTIN: In this, the taxpayer's GST Identification Number (GSTIN) is auto pre-filled.

Name of the Taxpayer: It should have the name of the taxpayer (legal name of the business) and the details of the business are also automatically filled, such as information linked to the PAN card.

Aggregate Turnover in the Preceding Financial Year: In this, the taxpayer has to tell the total turnover of his previous financial year.

Taxable outward supplies to registered Persons (B2B): In this, B2B sales are reported according to the invoice. And details have to be given only for GST registered customers.

Taxable outward inter-state supplies to unregistered persons> 2.5 lakh: In this, if the interstate B2C sales are more than Rs 2.5 lakh, then their invoice wise reporting is done here. And if the invoice is less than 2.5 lakh, the aggregate reporting is filed in a separate section.

Zero-Rated Supplies & Deemed Exports: It is mandatory to report exports and SEZ supplies.

It covers zero-rated supplies and deemed exports.

Taxable Outward Supplies to Unregistered Persons (B2C): In this, GST is required to be filed by unregistered customers for the sale they make. If the interstate B2C sales > more than 2.5 lakh, then it is reported in section five.

Nil-Rated, Exempt, and Non-GST Outward Supplies: These include those that report and details of sales of nil-rated, exempt or non-GST items.

Amendments to Taxable Outward Supply Details of Earlier Tax Periods: If there has been some mistake while filing the previous or previous return, then it can be corrected (amendment) in this section.

Information About Advances Received, Adjusted, and Remaining: In this, the taxpayer is required to provide invoice/document wise details of all advance payments received and adjusted payments. The advance payments that are left also have to be mentioned.

HSN-wise Summary of Outward Supplies: The HSN code-wise summary of all the sales has to be given here. The reporting level varies according to the turnover.

If the turnover is up to 5 crores then there is a 4 digit HSN code.

And if the turnover is more than 5 crores, then the 6 digit HSN code is valid.

Documents issued during the tax period: In this section, details of invoices, debit notes, credit notes, numbering and summary of delivery challans have to be given. All are filed.

Summary of Outward Supplies: In this, the details of all the total sections are given and there is a summary of the total outward supplies.

GSTR-1 Due Date

Monthly filing

While filing GST returns, you should know what is the turnover of the business? If the turnover is more than 5 crores, then GSTR-1 has to be filed on a monthly basis.

Its due date is the 11th of every next month.

Example: July 2025 filing The due date of next month GSTR will be 11th August 2025.

Quarterly filing (QRMP Scheme)

If the turnover in the business is 5 crores or less, then the QRMP scheme has to be chosen and GSTR-1 filing can be done quarterly.

Its due date is the 13th of the next month after the end of every quarter.

Example: The filing due date for the July-Sep 2025 quarter will be on 13th October 2025. GST returns have to be filed before the due date of the next month.

GSTR-1 Filing Process (Step by Step)

GSTR-1 has to be filed on the GST portal. The nice can be done according to the given step by step:

Step-1: Log in to gst portal

Go to the GST Portal (www.gst.gov.in) and log in by entering username and password.

Step-2: Go to returns Dashboard

After this, you will have to select the Services > Returns > Returns dashboard option from the dashboard.

Step-3: Select the Financial Year and Period

In this, you have to select the financial year and select the month or quarter of the month in which you are filed.

Step-4: Choose GSTR-1

Now you have to select GSTR-1 from the list and select "Prepare Online" or "Prepare Offline".

Step-5: Enter Details Section-wise

In this, there are 13 sections of GSTR-1, in which B2B, B2C, Exports, Exempt, Supplies, HSN summary and documents are issued, all of them have to be filed.

Step-6: Save and Preview

After filling all the details, you should save and preview check, all the entries should be correct.

Step-7: Submit GSTR-1

As soon as all the details are verified, then click on the submit button. As soon as the submit button is clicked, there can be no correction after that. The system freezes outward supplies and liability is generated. If correction has to be done, then it will be done only at the time of filing the next return (amendment section).

Step-8: File with DSC/EVC

Within the last step, GSTR-1 returns have to be filed through DSC/EVC. DSC is a digital signature certificate. And EVC is an electronic verification code which is found in the OTP.

GSTR-1 Eligibility – Who is Mandatory to File?

It is mandatory for every taxpayer registered with GST to file GSTR-1.

GSTR-1 must be filed by:

Normal taxpayers: These are the taxpayers whose GST registration is done in the regular GST scheme.

Casual Taxable Persons: These are the taxable persons who sometimes take GST registration on a temporary basis.

SEZ Units/Developers: If they make outward supplies, then the SEZ units/developers themselves have to file GSTR-1 returns. Their outward supply is always taxable. However, supplies made to SEZs are considered to be zero-rated for the supplier.

Deemed Export Suppliers: In this, advance authorization holders supply to EOUs (Export Oriented Units). This supply has to be filed in GSTR-1 and falls under the category of "deemed export".

QRMP Scheme Taxpayers: If the turnover of the GST registered business is 5 crore or less, then the option of quarterly filing has to be chosen. And filing is done.

There are some cases that will not have to be filed in GSTR-1:

Input Service Distributors (ISDs): ISDs are not required to file GSTR-1 and have a GST return form GSTR-6.

Non-Resident Taxable Person (NRTP): They also do not have to file GSTR-1, for them GST return form GSTR-5 has been prepared.

Composition Scheme Taxpayers: They also do not have to file GSTR-1, for them Quarterly Return Form CMP-08 and Annual Return Form GSTR-4 Form have been given.

TDS and TCS Deductors Under GST: Tax Deductors are GSTR-7 Files TCS Deductors (Ecommerce Operators) have to file GSTR-8 and not GSTR-1.

GSTR-1 Late Fee & Penalty

If you file GSTR-1 and the filing is being done after the due date, then you have to pay late fees + interest to the government. The late fee structure is as follows:

Late fee structure

Normal return file: Rs 50 per day. (25rs CSGT and 25rs SGST)

Nil Return File: Rs 20 per day. (10rs CGST and 10rs SGST)

Maximum capping can range from 500 to 10000 according to the turnover.

Important Note: GSTR-1 only charges late fees, no interest is charged except late fees. Interest will be charged only if tax payment is late in GSTR-3B.

How to Revise GSTR-1?

Once GSTR-1 is filed, it cannot be revised after that. If there is a mistake while filing GSTR-1 return, then it can be revised in the return of the next month / quarter.

Important Points about GSTR-1

One thing should always be remembered that once GST is registered, it becomes mandatory to file GSTR-1 irrespective of the sales in the business or not. So you have to file GSTR-1.

If GSTR-1 and GSTR-3B do not match while filing GST returns, then a notice can also come from GST Department.

If there is a mistake while filing GSTR-1 and the form has been submitted, then it cannot be changed or corrected. It can be corrected in the amendment section only when it is filed in the next month.

GSTR-1 should always be filed before the due date, which can avoid late fees and penalties. And the interest is always charged only on the late payment of GSTR-3B.

While filing GSTR-1, always check the invoice accurately and report it and it is necessary to mention the buyer's valid GSTIN, so do not forget to fill.

Conclusion

Filing GSTR-1 for a GST registered business is a very important compliance in GST laws.

GSTR-1 gives a proper report of sales and the details of all the sales are in it. And it is also mandatory for the buyer to file an input tax credit (ITC) claim.