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GSTR-1 Filing 2026 — Due Date, Tables, IFF & How It Works

Updated: 3 June 2026  |  Monthly: 11th  |  QRMP Quarterly: 13th  |  CGST Act

GSTR-1 is the monthly/quarterly return for outward supplies (invoices issued). Due on the 11th of the following month for monthly filers; 13th for QRMP quarterly filers. GSTR-1 data flows directly into your buyers' GSTR-2B — enabling their ITC claims. Must be filed before GSTR-3B. Late or missing GSTR-1 blocks buyers' ITC and can prevent your own GSTR-3B filing.
11th
GSTR-1 monthly due date: 11th of the following month (>₹5 crore turnover).
QRMP scheme (≤₹5 crore): IFF by 13th monthly; full quarterly GSTR-1 by 13th after quarter end.

GSTR-1 Tables — What Goes Where?

TableType of SupplyDetails Required
4A, 4B, 4CB2B invoices (to registered buyers)Buyer GSTIN, invoice number, date, value, tax rate, HSN
5A, 5BB2C large (to unregistered, > ₹2.5L inter-state)State, invoice details, tax
6AExport invoicesShipping bill, port code, export type
7B2C small (all intra-state, small inter-state)Consolidated state-wise totals
8A–8DNil rated, exempt, non-GST suppliesConsolidated amounts
9A, 9B, 9CAmendments to invoices/credit notesOriginal and revised details
10Debit notes and credit notes for unregistered buyersNote details
11A, 11BAdvance receiptsAdvance amount, tax rate
12HSN summaryHSN code, quantity, value, tax

Frequently Asked Questions

What is the due date for GSTR-1 filing?
GSTR-1 due dates: Monthly filers (turnover > ₹5 crore): 11th of the following month. QRMP scheme (turnover ≤ ₹5 crore): IFF (Invoice Furnishing Facility) for first 2 months of quarter by 13th; GSTR-1 for full quarter by 13th of the month after quarter end (Jul 13, Oct 13, Jan 13, Apr 13). Filing GSTR-1 is mandatory before GSTR-3B filing for the same period to enable ITC flow to buyers.
What is IFF under QRMP scheme?
IFF (Invoice Furnishing Facility) is for QRMP taxpayers — allows reporting B2B invoices for the first 2 months of a quarter (optional, not mandatory). Without IFF, buyers can claim ITC only after the quarterly GSTR-1 is filed. With IFF, buyers get ITC within the same month. IFF is not mandatory but important for maintaining buyer relationships who need timely ITC.
What happens if GSTR-1 is not filed?
If GSTR-1 is not filed: (1) Your buyers cannot see your invoices in GSTR-2B → they cannot claim ITC on purchases from you; (2) You cannot file GSTR-3B for the next 2 periods if GSTR-1 is pending; (3) GSTR-1 late fee: ₹50/day (nil returns) or ₹50/day (regular). The restriction on GSTR-3B filing from September 2022 makes timely GSTR-1 filing critical for business relationships.
Can I amend invoices in GSTR-1?
Yes. Amend invoices in GSTR-1 via Amendment Tables: Table 9A (B2B amendment), Table 9B (credit/debit note amendment), Table 9C (unregistered buyer amendment). Amendments affect the GSTR-2B of buyers. You can amend invoices up to the September return of the following year or the annual return date (whichever is earlier). Amendments cannot reverse already-filed annual return entries.
Does GSTR-1 affect ITC for buyers?
Yes. GSTR-1 data flows into buyers' GSTR-2B (auto-populated ITC statement). When you file GSTR-1, your invoices appear in your buyers' GSTR-2B for that period. Buyers can claim ITC only on invoices reflecting in GSTR-2B. Since Rule 36(4) enforcement, buyers can claim ITC only to the extent of GSTR-2B figures — so your timely GSTR-1 filing directly enables your buyers' ITC claims.

Related Pages

GSTR-3B Guide GST Return Due Dates Input Tax Credit E-Invoicing GST GST Late Fee GSTR-9 Annual Return
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