All About GSTR-1

by | Feb 16, 2019

GSTR-1: Every supplier needs to file a monthly or quarterly return. This return is called GSTR-1. All the details regarding the outward supplies are contained in GSTR-1. Hence, this return becomes the basis upon which the whole compliance structure in GST would be primarily based.

Due Date for filing GSTR-1

Quarterly returns are required to be filed by taxpayers whose turnover is up to Rs. 1.5 crores.

Period (quarterly) Due dates
July – Sept, 2017 Jan 10, 2018
Oct – Dec, 2017 Feb 15, 2018
Jan – Mar, 2018 April 30, 2018
April – June, 2018 July 31, 2018

Monthly returns are required to be filed by taxpayers whose turnover is above Rs. 1.5 crores.

Period (monthly) Due dates
July – Nov, 2017 Jan 10, 2018
Dec, 2017 Feb 10, 2018
Jan, 2018 March 10, 2018
Feb, 2018 April 10, 2018
March, 2018 May 10, 2018
April, 2018 May 31, 2018
May, 2018 and onwards 10th of  Next Month

GSTR-1 Should Be Filed By?

Every registered person needs to file GSTR-1 irrespective of the fact that there are any transactions in the reporting period or not.

The below mentioned Taxpayers are exempt from filing of GSTR-1:

  • Dealers opting Composition Scheme
  • Input Service Distributors
  • Suppliers of online information and database access or retrieval services (OIDAR), who need to pay tax by themselves
  • Taxpayer liable to collect TCS
  • Taxpayer liable to deduct TDS
  • Non-resident taxable person

Can GSTR-1 Be Revised?

Once you file GSTR-1, it cannot be revised. However, in case of any changes, the same can be provided for in the next return by giving the details of revised Invoices, Debit Notes or Credit Notes.


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