When should I file GSTR-1 under GST?

Author
By Sakshi Shah on February 18, 2019

GSTR 1 is the return under which the seller reports details of sales made during the return period. He must be file the return electronically on the GST Portal.

All the regular traders under GST must file GSTR-3B (summary return) and GSTR-1 (statement of outward supplies). While the taxpayer should file GSTR-3B every month, he should file GSTR-1 either monthly or quarterly.

Due Date to file GSTR-1 (monthly)
is 10th of the next month
Due Date to file GSTR-1 (quarterly)
is the last day of next month from the end of quarter

How much is the Late Fee for filing GSTR-1 after the due date?

If the taxpayer does not file GSTR-1 on or before the due date, he is liable to pay a Late Fee for each day of delay.

  • If there are no transactions in the return period, the taxpayer should file a NIL Return to avoid late fee and penalty
  • Late fee is calculated from the date after the due date up to the date of filing of the return
  • Late fee of GSTR-1 is payable while filing GSTR-3B of the next return period
  • As per the Act, a late fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay was imposed. It was later reduced to:
GSTRDescriptionPeriodLate Fees
GSTR 1Statement of outward supplies(Tax Payable > Nil)July onwardsRs. 50 per day
GSTR 1Statement of outward supplies(Tax Payable = Nil)July onwardsRs. 20 per day
How to file GSTR 1 online on GST Portal?