GSTR-1 Filing in India —
Due Date, IFF & Tables
The monthly/quarterly outward-supply return: due dates, QRMP & IFF, table-wise reporting, GSTR-1A amendments and how your GSTR-1 drives your buyers’ ITC.
GSTR-1 is the return of outward supplies (sales invoices). Monthly filers file it by the 11th of the next month; taxpayers under QRMP file quarterly by the 13th of the month after the quarter, with optional IFF by the 13th for the first two months. GSTR-1 must be filed before GSTR-3B and its data auto-flows into your buyers’ GSTR-2B, enabling their Input Tax Credit.
GSTR-1 Due Dates — FY 2025-26
Your GSTR-1 frequency depends on aggregate turnover and whether you opted into QRMP. Turnover above Rs5 crore must file monthly; up to Rs5 crore may opt for QRMP.
| Filer type | Return | Due date | Frequency |
|---|---|---|---|
| Turnover > Rs5 crore | GSTR-1 | 11th of next month | Monthly |
| QRMP (≤ Rs5 crore) | GSTR-1 (quarterly) | 13th after quarter end | Quarterly |
| QRMP — months 1 & 2 | IFF (optional) | 13th of next month | Optional B2B upload |
| Quarter-end dates | Q1 / Q2 / Q3 / Q4 | 13 Jul / 13 Oct / 13 Jan / 13 Apr | QRMP quarters |
Dates are the standard statutory dates; CBIC occasionally notifies extensions on the GST portal. GST 2.0 (eff 22 Sep 2025) did not change return forms or due dates.
Sequential filing is enforced on the portal — you cannot file GSTR-3B for a period until GSTR-1 for the same period is filed. Since the July 2025 tax period, the outward-tax liability in Table 3 of GSTR-3B is auto-populated from GSTR-1/IFF and is hard-locked (non-editable) — so what you declare in GSTR-1 is what you pay.
QRMP & the IFF — How Quarterly GSTR-1 Works
Under the Quarterly Return, Monthly Payment (QRMP) scheme, taxpayers with turnover up to Rs5 crore file GSTR-1 once a quarter but still pay tax monthly via PMT-06. To let buyers claim ITC in the first two months, they can upload B2B invoices through the Invoice Furnishing Facility (IFF).
- IFF is optional — but without it, your buyers cannot see months 1 and 2 invoices in GSTR-2B until the quarterly GSTR-1 is filed.
- IFF is capped at Rs50 lakh per month of B2B invoice value; anything above waits for the quarterly return.
- B2C and other supplies are reported only in the quarterly GSTR-1, not in IFF.
On QRMP and unsure whether IFF helps your buyers? Let us handle it.
Talk to a GST Expert →GSTR-1 Tables — Table-wise Reporting
GSTR-1 is organised into tables by the type of outward supply. Getting the right invoice into the right table is what makes your buyers’ ITC and your own GSTR-3B liability correct.
| Table | Type of supply | Key details |
|---|---|---|
| 4A / 4B / 4C | B2B invoices (to registered buyers) | Buyer GSTIN, invoice no., date, value, rate, tax |
| 5A | B2C large (inter-state, invoice > Rs1 lakh) | Place of supply, invoice value, tax |
| 6A | Exports | Shipping bill, port code, with/without payment |
| 7 | B2C small (intra-state & small inter-state) | Consolidated, rate-wise, state-wise |
| 8A–8D | Nil-rated, exempt & non-GST supplies | Consolidated amounts |
| 9A / 9B / 9C | Amendments to earlier invoices & notes | Original vs revised details |
| 9B | Credit / debit notes (registered) | Note number, date, linked invoice |
| 11A / 11B | Advances received & adjusted | Advance amount, tax rate |
| 12 | HSN summary of outward supplies | HSN/SAC, quantity, value, tax |
| 13 | Documents issued | Invoice / note series & counts |
The B2C-large threshold was reduced to invoice value above Rs1 lakh (from Rs2.5 lakh) — report accordingly. Table 12 HSN reporting is now dropdown-based and validated.
GSTR-1A & Amendments — Correcting GSTR-1
GSTR-1A (introduced by Notification 12/2024-Central Tax, effective 10 July 2024) lets you add or amend records of the same tax period after filing GSTR-1 but before filing GSTR-3B. It is the only window to correct the current-period outward liability, since Table 3 of GSTR-3B is now hard-locked to GSTR-1/IFF/GSTR-1A.
GSTR-1A — same period fix
- Files after GSTR-1, before GSTR-3B
- Corrects the same tax period’s liability
- Optional & can be filed once per period
- Flows updated figures into your GSTR-3B
GSTR-1 amendment tables
- Corrects an earlier period’s invoice
- Reported in Table 9A/9B/9C of a later GSTR-1
- Allowed up to 30 Nov of next FY (or GSTR-9, earlier)
- Updates the buyer’s GSTR-2B
Every B2B invoice you file in GSTR-1 auto-populates into that buyer’s GSTR-2B. Under the Invoice Management System (IMS), buyers accept/reject those invoices to finalise ITC. A late or missing GSTR-1 directly blocks your customers’ credit — timely, accurate filing protects your B2B relationships.
Need last period’s invoices amended or matched to buyer records?
Get GST Reconciliation →GSTR-1 Late Fee & Consequences
A late GSTR-1 attracts a per-day late fee and, more importantly, blocks your GSTR-3B and your buyers’ ITC. See our full GST late fee & interest guide for caps.
| Situation | Late fee | Notes |
|---|---|---|
| GSTR-1 with outward supplies | Rs50 / day | Rs25 CGST + Rs25 SGST |
| Nil GSTR-1 (no supplies) | Rs20 / day | Rs10 CGST + Rs10 SGST |
| Maximum late fee | Turnover-slab capped | Rs2,000 to Rs10,000 per return by turnover |
| Knock-on effect | Blocks GSTR-3B & buyer ITC | Sequential filing is enforced |
Interest at 18% p.a. (Section 50) applies on any tax paid late through GSTR-3B, not on GSTR-1 itself.
GSTR-1 Filing Checklist
- Reconcile sales register vs e-invoices
- Correct B2B / B2C classification
- Valid buyer GSTINs (Table 4)
- HSN summary in Table 12
- Credit / debit notes captured
- IFF uploaded (QRMP months 1 & 2)
- GSTR-1A for same-period fixes
- File GSTR-1 before GSTR-3B
- Match with e-way bills / e-invoices
- Archive filed return & ARN
Frequently Asked Questions
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