Who should file GSTR-1 under GST?

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By Sakshi Shah on February 18, 2019

GSTR 1 is the return in which the seller reports the details of sales during the return period. It must be filed electronically on the GST Portal.

All the traders registered under the regular scheme of GST registration should file GSTR-1. Further, the filing frequency is based on business turnover:

  1. File GSTR-1 Monthly – If the aggregate turnover in the preceding financial year or the expected aggregate turnover in the current financial year exceeds Rs.1.5 Cr
  2. File GSTR-1 Quarterly – If the aggregate turnover in the preceding financial year or the expected aggregate turnover in the current financial year is up to Rs.1.5 Cr
Should I file my GST Return monthly or quarterly?

The following persons need to opt for a special registration and thus cannot file GSTR-1:

  1. Persons registered under the Composition Scheme (GSTR-4)
  2. Non-Resident Taxpayers (GSTR-5)
  3. OIDAR Service Provider (GSTR-5A)
  4. TDS Deductor (GSTR-7)
  5. E-Commerce Operator (GSTR-8)
  6. Input Service Distributors (GSTR-6)
When should I file GSTR-1 under GST?