GSTR-1 Due Dates 2026: Monthly Filing Schedule for Indian Businesses

What is GSTR-1?

GSTR-1 is the return where you report all your outward supplies — every invoice you have issued to your customers during the tax period. It includes B2B invoices (with customer GSTIN), B2C invoices (without GSTIN), credit notes, debit notes, and export invoices.

Your GSTR-1 data is critical because it flows into your buyers' GSTR-2B, enabling them to claim Input Tax Credit. If you file GSTR-1 late or with errors, your customers cannot claim their ITC on time, which can damage business relationships.

Who Must File GSTR-1?

Every registered taxpayer under the regular scheme must file GSTR-1. This includes:

• All businesses and freelancers registered under GST (regular scheme)
• E-commerce operators
• Taxpayers making inter-state supplies regardless of turnover

Composition scheme dealers, non-resident taxable persons, and Input Service Distributors do NOT file GSTR-1 — they have separate returns.

GSTR-1 Monthly Due Dates: FY 2026-27

For taxpayers with aggregate turnover above ₹5 crore, or those who have opted for monthly filing, GSTR-1 is due on the 11th of the following month.

GSTR-1 Quarterly Due Dates (QRMP Scheme)

If your aggregate turnover is up to ₹5 crore and you have opted for the QRMP scheme, you file GSTR-1 quarterly instead of monthly. The due date is the 13th of the month following the quarter.

Under QRMP, you can still upload invoices in the first two months of the quarter using the Invoice Furnishing Facility (IFF). This lets your B2B customers claim ITC monthly even though you file quarterly.

What to Include in GSTR-1

GSTR-1 requires detailed invoice-level reporting. Here is what you need to report:

• B2B invoices (above ₹2.5 lakh): Invoice-wise details with customer GSTIN
• B2B invoices (up to ₹2.5 lakh): Consolidated at invoice level
• B2C large (above ₹2.5 lakh, inter-state): Invoice-wise details
• B2C small: Consolidated state-wise summary
• Credit and debit notes: Against specific invoices
• Export invoices: With shipping bill details
• Nil-rated and exempt supplies: Consolidated summary
• HSN/SAC summary: Outward supplies summarised by HSN/SAC code

What Happens If You File GSTR-1 Late?

Late filing of GSTR-1 attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST). For nil returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). See our detailed guide on GST late fees and penalties for the complete breakdown.

Beyond monetary penalties, late GSTR-1 filing has a cascading effect: your customers cannot see your invoices in their GSTR-2B, which blocks their ITC claims. This can lead to strained business relationships and potential loss of clients who need timely ITC.

Tips to File GSTR-1 on Time

• Maintain a sales register: Record every invoice issued in real time, not at month end
• Set reminders for the 8th: Give yourself 3 days buffer before the 11th deadline
• Reconcile before filing: Match your books with the GST portal data to avoid mismatches
• Use the right SAC/HSN codes: Incorrect codes can trigger notices. Refer to our freelancer GST guide for common codes
• Automate invoice tracking: Sahaj tracks your sales and expenses automatically, making GSTR-1 preparation effortless

Key Takeaways

• GSTR-1 is due on the 11th of the following month (monthly filers) or 13th of the month after the quarter (QRMP)
• Late filing costs ₹50/day and blocks your customers' ITC claims
• Under QRMP, use IFF to upload B2B invoices monthly for your customers' benefit
• File GSTR-1 before GSTR-3B to leverage auto-population
• Track all invoices in real time with Sahaj to make filing painless

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