GSTR-1 is a GST return that contains details of all outward supplies (sales) made by a registered taxpayer. It must be filed by all normal and casual registered taxpayers.
Key details included:
- Invoice-wise details of B2B sales
- Summary of B2C sales
- Credit/Debit notes issued
- Advances received
- HSN-wise summary
Regular taxpayers file monthly, while those under QRMP scheme file quarterly.
Examples
- Invoice details for a Rs 50,000 sale to another GST registered business
- Summary of retail sales made during the month
Deadline
11th of the following month (monthly) or 13th of month after quarter (QRMP)
View in Tax Calendar
See all GSTR-1 filing deadlines in our Tax Calendar with month-by-month breakdowns for the current year.
Open Tax Calendar