GSTR-1 Filing, Fully Managed by Experts
Your monthly or quarterly statement of outward supplies — B2B, B2C, exports, credit/debit notes and the HSN summary — prepared, reconciled with your books and filed on time. 100% online, with due-date reminders and zero hidden charges.
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What Is GSTR-1 Filing?
A quick, plain-language explanation before the details.
GSTR-1 is the return in which a regular taxpayer reports every outward supply — sales invoices, exports, credit/debit notes and an HSN summary — for a month or a quarter.
GSTR-1 is prescribed under Section 37 of the CGST Act, 2017, as the statement of outward supplies of goods or services. The details reported flow into the recipient's GSTR-2B and form the basis of their input tax credit.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
GSTR-1 is filed for every tax period — monthly for taxpayers above ₹5 crore or monthly filers, quarterly under QRMP — for as long as the registration is active.
Quick Facts
Is This Service Right for You?
Ideal for
- Regular GST taxpayers reporting outward supplies each month
- Businesses with turnover above ₹5 crore filing GSTR-1 monthly by the 11th
- Small taxpayers under QRMP filing GSTR-1 quarterly by the 13th
- Exporters reporting zero-rated supplies and shipping-bill details
- B2B suppliers whose invoices feed their buyers' GSTR-2B and ITC
- Businesses issuing credit and debit notes that must be reported
You may need this if
- You are a regular GST taxpayer with outward supplies to report
- You need to declare B2B, B2C, export or credit/debit note details
- You had no sales in a period but still need a nil GSTR-1
- You want the optional IFF used for the first two QRMP months
- You have pending GSTR-1 periods to regularise before GSTR-3B
- You want your GSTR-1 reconciled with your books before filing
Not sure if you need this?
Talk to an Expert →Why Filing GSTR-1 on Time Is Important
Timely, accurate GSTR-1 filing protects your buyers' input tax credit and keeps your GSTR-3B on track. Here is why it matters.
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01
Avoid Late Fees
Late GSTR-1 attracts a late fee of ₹50 per day (₹20 per day for nil returns) and can block your GSTR-3B for the period.
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02
Feeds Buyer GSTR-2B
Your GSTR-1 auto-populates each buyer's GSTR-2B — if you delay or omit invoices, your customer cannot claim input tax credit.
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03
Required Before GSTR-3B
GSTR-3B cannot be filed for a period until GSTR-1 for that period is filed, so a delay stalls your whole return cycle.
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04
Avoid Mismatch Notices
Differences between GSTR-1 and GSTR-3B can trigger DRC-01B and DRC-01C reconciliation notices.
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05
Accurate HSN Summary
The HSN-wise summary and document series must be reported correctly to avoid scrutiny.
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06
Fully Online
Share your sales register over WhatsApp or email — we prepare, reconcile and file. Zero office visits.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid regular GST registration (not composition)
- Complete sales / outward-supply register for the period
- Invoice-wise details for B2B supplies and consolidated figures for B2C
- Export invoices with shipping-bill and port details where applicable
- Access to the GST portal to file GSTR-1 by the 11th or 13th
Everything You Need. One Professional Team.
Sales Data Collection
Collect your outward-supply register — B2B, B2C, exports and notes — securely online.
Books Reconciliation
Reconcile the GSTR-1 values with your books before filing to avoid mismatches.
Invoice Classification
Classify supplies into B2B, B2C large / small, exports and SEZ correctly.
Credit / Debit Notes
Report credit and debit notes against the correct original invoices.
HSN Summary
Prepare the HSN-wise summary and document series as required.
IFF for QRMP
Use the optional Invoice Furnishing Facility for the first two months of a quarter.
GSTR-1 Filing
File GSTR-1 on the portal before the 11th or 13th so GSTR-3B can follow.
ARN & Reminders
Share the ARN acknowledgement and remind you before every deadline.
What You’ll Receive
What Details Are Required to File GSTR-1?
GSTR-1 is an invoice-level return, so the key input is a complete, accurate sales register. Keep your outward-supply records and GST login ready — everything is collected securely online.
GST Account Details
To access & file on the portal- GSTIN of the taxpayer
- GST portal login credentials
- Filing frequency — monthly or QRMP quarterly
Outward Supplies
Sales for the period- B2B tax invoices (invoice-wise, with buyer GSTIN)
- B2C supplies — large (inter-state) and consolidated small
- Export / SEZ invoices with shipping-bill and port details
- HSN-wise summary of outward supplies
Adjustments
Notes & amendments- Credit and debit notes issued in the period
- Amendments to invoices reported earlier
- Advances received and adjusted, where applicable
GSTR-1 feeds buyer GSTR-2B
Every B2B invoice you report auto-populates the buyer's GSTR-2B, so accurate, timely reporting protects your customers' input tax credit.
File before GSTR-3B
GSTR-1 for a period must be filed before GSTR-3B for the same period — a delay stalls your entire return cycle.
Nil GSTR-1 still required
A period with no outward supplies still needs a nil GSTR-1, which can be filed by SMS to avoid late fees.
HSN summary is mandatory
The HSN-wise summary and document series must be reported accurately to avoid scrutiny and mismatch notices.
Don’t have all the documents?
We’ll identify what your case needs →How GSTR-1 Filing Works (Step by Step)
The entire filing happens online on the official GST portal at gst.gov.in.
Share sales data
Send your outward-supply register — B2B, B2C, exports and notes — over WhatsApp or email. No office visit required.
Reconcile & classify
We reconcile with your books and classify supplies into B2B, B2C, exports, SEZ and credit/debit notes.
Prepare HSN summary
The HSN-wise summary and document series are prepared as required by the return.
File GSTR-1
GSTR-1 is filed on the portal before the 11th (monthly) or 13th (QRMP), and the ARN is shared.
GSTR-3B follows
With GSTR-1 filed, GSTR-3B for the period can be prepared and filed on time.
GSTR-1 — Key Due Dates
| Stage | Expected Time |
|---|---|
| GSTR-1 — monthly filers (turnover above ₹5 cr / opted monthly) | By the 11th of the next month |
| IFF — first two months of a QRMP quarter (optional) | By the 13th of the next month |
| GSTR-1 — QRMP quarterly filers | By the 13th after the quarter |
| GSTR-1 must be filed before | GSTR-3B for the same period |
GSTR-1 is due by the 11th of the following month for monthly filers, or the 13th of the month after the quarter under QRMP. Late filing attracts a late fee of ₹50 per day (₹20 for nil), and GSTR-1 must be filed before GSTR-3B for the same period.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Monthly | GSTR-1 by the 11th (monthly filers) · GSTR-3B by the 20th after GSTR-1 · Reconcile sales register with the portal |
| Quarterly (QRMP) | IFF for the first two months by the 13th · GSTR-1 for the quarter by the 13th · GSTR-3B for the quarter by the 22nd / 24th |
| Reconciliation | Match GSTR-1 with GSTR-3B every period · Track buyer GSTR-2B impact · Resolve DRC-01B / 01C mismatches promptly |
| Event-Based | Amend invoices reported earlier where needed · Report credit and debit notes in the correct period · File nil GSTR-1 by SMS for periods with no supplies |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Compile a complete invoice-level sales register yourself
- Classify B2B, B2C, exports, SEZ and credit/debit notes correctly
- Prepare the HSN-wise summary and document series
- Reconcile GSTR-1 with your books before filing
- Track the 11th / 13th deadline every period
- Decide whether to use the IFF under QRMP
- Risk mismatches, late fees and blocked GSTR-3B
With TaxClue
- Sales data collected and verified for you
- B2B / B2C / export / notes classified correctly
- HSN summary prepared to specification
- GSTR-1 reconciled with books before filing
- Filed before the 11th / 13th and before GSTR-3B
- IFF used for QRMP months where beneficial
- Fewer mismatches, no missed deadlines
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
Ongoing GSTR-1 Compliance
Monthly
- GSTR-1 by the 11th (monthly filers)
- GSTR-3B by the 20th after GSTR-1
- Reconcile sales register with the portal
Quarterly (QRMP)
- IFF for the first two months by the 13th
- GSTR-1 for the quarter by the 13th
- GSTR-3B for the quarter by the 22nd / 24th
Reconciliation
- Match GSTR-1 with GSTR-3B every period
- Track buyer GSTR-2B impact
- Resolve DRC-01B / 01C mismatches promptly
Event-Based
- Amend invoices reported earlier where needed
- Report credit and debit notes in the correct period
- File nil GSTR-1 by SMS for periods with no supplies
Penalties & Consequences
What is at stake if you do not comply
- Late fee of ₹50/day (₹20/day nil) on late GSTR-1
- Buyer's input tax credit blocked if GSTR-1 is not filed on time
- GSTR-3B cannot be filed until GSTR-1 for the period is filed
- GSTR-1 vs GSTR-3B mismatch triggers DRC-01B / DRC-01C notices
- Wrong HSN summary or misclassified supplies invite scrutiny
Regulatory Updates 2025–26
- 2025: The Invoice Management System (IMS) lets recipients accept, reject or keep invoices pending to finalise GSTR-2B and eligible input tax credit.
- Apr 2025: Businesses with AATO of ₹10 crore or more must report e-invoices to the IRP within 30 days of the invoice date.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From sales data to filing — GSTR-1 prepared, reconciled and filed for you.
On-Time Filing
Reminders before every 11th / 13th so you never miss a deadline.
100% Online
Everything over WhatsApp / email — no office visits required.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Reconciled Together
GSTR-1 and GSTR-3B handled together to keep values consistent.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is GSTR-1 and who must file it?
What is the due date for filing GSTR-1?
Which law governs GSTR-1?
What is reported in GSTR-1?
What is the QRMP scheme and how does it affect GSTR-1?
What is the Invoice Furnishing Facility (IFF)?
Must GSTR-1 be filed before GSTR-3B?
How does GSTR-1 affect my buyer's input tax credit?
Can I file a nil GSTR-1?
What is the late fee for filing GSTR-1 late?
Can GSTR-1 be revised after filing?
How are credit and debit notes reported in GSTR-1?
What is the HSN summary in GSTR-1?
How do I file GSTR-1 on the GST portal?
What documents do I need to file GSTR-1?
How much does it cost to file GSTR-1 — is there a government fee?
What happens if GSTR-1 and GSTR-3B do not match?
Official Sources & Legal References
Every regulatory figure on this page — due dates, thresholds and penalties — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File GSTR-1Official portal to file the monthly or quarterly statement of outward supplies
- CGST Act, 2017 — Section 37The provision governing furnishing of details of outward supplies · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017, plus circulars and notifications on GSTR-1 and QRMP
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on filing GSTR-1 and the IFF
Related Guides
GSTR-1 & GSTR-3B — Sections 37 & 39
Read guide ArticleGSTR-1 vs GSTR-3B Reconciliation Template
Read guide ArticleInvoice Management System (IMS) — New Compliance
Read guide ArticleTax Invoice Format — Mandatory Fields
Read guide ArticleTax Invoice & Credit/Debit Notes — Sections 31–34
Read guide ArticleITC Matching & GSTR-2B — How It Works
Read guideGSTR-1 Filing Resources — All Free
Get Your GSTR-1 Filed Right
Expert-managed outward-supplies return — B2B, B2C, exports and HSN summary prepared, reconciled with your books and filed before the 11th or 13th, ahead of GSTR-3B. Free consultation, zero hidden charges.