GSTR-1 in 2026: Due Dates, Tables, Late Fees and How to File

GSTR-1 is the return in which you tell the GST system what you sold. It decides what your customers see in their GSTR-2B, what credit they can claim, and — since mid-2025 — the tax liability that GSTR-3B locks in. This guide is for business owners and accountants who file it themselves or check what their consultant files. It covers who must file, monthly and quarterly due dates, what goes in each table, the 2026 rules on HSN, GSTR-1A and IMS, late fees, and how to file step by step. All figures were checked against the GST portal, CBIC rules and GSTN advisories in October 2026.

Quick answer

GSTR-1 is the statement of outward supplies that every regular GST-registered business files — invoice-wise for B2B sales, summarised for most B2C sales. Monthly filers file by the 11th of the next month; QRMP taxpayers (turnover up to ₹5 crore) file quarterly by the 13th of the month after the quarter.

• Late fee: ₹50 a day (₹20 a day if nil), capped by turnover between ₹500 and ₹10,000

• Table 12 HSN: 4-digit HSN up to ₹5 crore turnover, 6-digit HSN above; drop-down only, split into B2B and B2C

• Fix errors in GSTR-1A before GSTR-3B — GSTR-3B liability can't be edited since the July 2025 period

• Returns become time-barred 3 years after their due date

What is GSTR-1 and who must file it?

GSTR-1 is the statement under section 37 of the CGST Act and Rule 59 in which a registered person reports every outward supply for a month or quarter: sales, exports, supplies to SEZs, credit and debit notes, advances received and amendments to earlier periods.

Who files: every normal taxpayer and casual taxable person — including those with zero sales in the period, who file a nil GSTR-1.

Who does not: composition taxpayers (they file CMP-08 and GSTR-4), Input Service Distributors (GSTR-6), non-resident taxable persons (GSTR-5), OIDAR suppliers (GSTR-5A), and government departments deducting TDS (GSTR-7) and e-commerce operators collecting TCS (GSTR-8) in those capacities.

What you file in GSTR-1 travels in two directions: to your buyers, whose IMS dashboard and GSTR-2B are built from it, and to your own GSTR-3B, whose tax liability is auto-filled from it. That is why accuracy here matters more than in any other return.

Where your GSTR-1 data goes

Step 1

Your invoices / e-invoices

Step 2

GSTR-1 / IFF / GSTR-1A

you file

Step 3

Buyer's IMS (accept / reject / pending)

Step 4

Buyer's GSTR-2B

14th

Step 5

Your GSTR-3B liability

locked

GSTR-1 due dates: monthly, QRMP and IFF

You file monthly unless you have opted into the QRMP scheme (Quarterly Return, Monthly Payment), which is open to businesses with aggregate turnover up to ₹5 crore in the current and previous financial year.

IFF (Invoice Furnishing Facility) lets a quarterly filer upload B2B invoices for the first two months so that buyers get credit in the same month rather than waiting for the quarter. It is capped at ₹50 lakh of invoices per month (Rule 59(2)); anything above that, or not uploaded, goes in the quarterly GSTR-1. You can switch between monthly and QRMP only in the opt-in windows the portal opens each quarter.

Dates occasionally shift by notification — portal outages and natural calamities have led to state-specific extensions — so check News and Updates on gst.gov.in in the week before a deadline.

What goes in each table of GSTR-1

The B2C (large) threshold was cut from ₹2.5 lakh to ₹1 lakh from 1 August 2024, so more inter-state retail invoices now need invoice-wise reporting.

If you e-invoice, the IRP pushes B2B, export and SEZ invoices and their credit/debit notes into Tables 4, 6 and 9B automatically. You still have to add B2C sales, Tables 8, 11, 12 and 13, and check that nothing was cancelled after auto-population.

Table 12 HSN and Table 13: the 2025 changes still trip people up

From the May 2025 return period, GSTN brought Phase 3 of HSN reporting into force:

• Digits: businesses with aggregate turnover up to ₹5 crore in the previous year must report at least a 4-digit HSN; above ₹5 crore, a 6-digit HSN — for goods and services alike.
• Drop-down only: HSN can no longer be typed; you pick it from a list and the official description auto-fills. Find the right code with the HSN code finder before you start.
• Two tabs: Table 12 is split into B2B Supplies and B2C Supplies. If you report any B2B supply elsewhere in the return, the B2B tab can't be left empty.
• Value checks: the portal compares Table 12 totals with the values in Tables 4–10 and 15. For now a mismatch only shows a warning — a ₹4.2 lakh B2B total in Table 4 against ₹4.0 lakh in Table 12 still files — but GSTN has said a further phase will follow, so treat warnings as errors.
• Table 13 (documents issued) is mandatory from the same period — report the serial-number range of invoices, credit and debit notes and delivery challans, and the count of cancelled documents.

GSTR-1A, IMS and the hard-locked GSTR-3B

GSTR-1A (Rule 59(1) proviso, from July 2024) is an optional form that opens after you file GSTR-1 and stays open until you file GSTR-3B for that period. Use it to add a missed invoice or correct one you just filed; the change flows into the same period's GSTR-3B. Buyers see GSTR-1A records in their next GSTR-2B.

Hard-locking. Beginning with the July 2025 tax period, the outward tax liability auto-populated in GSTR-3B from GSTR-1, GSTR-1A and IFF cannot be edited (GSTN advisory, 7 June 2025). If your GSTR-1 under-reported sales, you can no longer quietly pay the right figure in GSTR-3B — you must fix GSTR-1A first. If you've already filed GSTR-3B, the correction goes in the next period's GSTR-1.

IMS (Invoice Management System). Every record you upload in GSTR-1, GSTR-1A or IFF lands on your buyer's IMS dashboard, where they accept, reject or keep it pending. Records with no action are treated as accepted when GSTR-2B is generated on the 14th. If a buyer rejects an invoice, they lose the credit and you'll want to amend or cancel it in a later GSTR-1. If a buyer rejects a credit note you issued, your output tax does not come down by that amount. IMS is not compulsory by rule, but because no action counts as acceptance, ignoring it means letting the portal decide what credit your buyers get — see our input tax credit guide.

How to file GSTR-1 on the GST portal

File GSTR-1 step by step

1. 1

   Check prerequisites

   Your previous period's GSTR-1 must be filed (they go in sequence), and Rule 59(6) blocks GSTR-1 if the previous GSTR-3B is pending. Pending Rule 88C or 88D intimations must be paid or answered.

2. 2

   Open the return

   Log in at gst.gov.in → Services → Returns → Returns Dashboard, choose the financial year and period, and click Prepare Online (or Prepare Offline to upload a JSON from the offline tool or your software) under GSTR-1.

   Open the GST portal
3. 3

   Fill the tiles under Add Record Details

   Enter or upload B2B, B2CL, exports, B2CS, nil-rated, credit/debit notes, advances, Table 12 HSN (B2B and B2C tabs) and Table 13 documents. Check e-invoice records that were auto-populated.

4. 4

   Generate the summary

   Click Generate GSTR-1 Summary and wait for it to refresh. Fix any tile shown in red (errored records) and review any Table 12 value warnings.

5. 5

   Preview and file

   Download the draft PDF, tally totals with your sales register, then File Statement with a DSC (mandatory for companies and LLPs) or EVC (OTP).

   Tip: File a day or two early — the portal slows down on the 10th and 11th.

6. 6

   Use GSTR-1A if needed, then file GSTR-3B

   Correct or add records in GSTR-1A before filing GSTR-3B; the auto-filled liability in GSTR-3B is locked to these figures.

Late fee, interest and the 3-year bar

Late fee under section 47 runs from the day after the due date until the day you file. After waivers it is ₹50 a day (half CGST, half SGST) or ₹20 a day for a nil return, capped as follows (Notification 20/2021-CT):

GSTR-1 late fee caps

Your situation	Per day	Maximum per return
Nil outward supplies	₹20 a day	₹500
Turnover up to ₹1.5 crore	₹50 a day	₹2,000
Turnover ₹1.5–5 crore	₹50 a day	₹5,000
Turnover above ₹5 crore	₹50 a day	₹10,000

Nil outward supplies

Per day

₹20 a day

Maximum per return

₹500

Turnover up to ₹1.5 crore

Per day

₹50 a day

Maximum per return

₹2,000

Turnover ₹1.5–5 crore

Per day

₹50 a day

Maximum per return

₹5,000

Turnover above ₹5 crore

Per day

₹50 a day

Maximum per return

₹10,000

Worked example. A Jaipur trader with ₹2.8 crore turnover files September's GSTR-1, due 11 October, on 30 October — 19 days late. Late fee = 19 × ₹50 = ₹950 (well under the ₹5,000 cap). Had he waited until 15 January, 96 days × ₹50 = ₹4,800 — still under the cap, but his buyers would have had no credit for three months, which costs far more in lost goodwill. The portal levies the fee through your next GSTR-3B; it can't be paid from input tax credit.

GSTR-1 itself carries no interest, but if delayed sales make you short-pay tax in GSTR-3B, interest at 18% a year runs on that tax.

3-year bar. Under the Finance Act 2023 amendments, the portal has blocked returns that are more than 3 years past their due date since the July 2025 tax period. A GSTR-1 left unfiled that long can never be filed, leaving your buyers permanently without credit. And amendments for any financial year are allowed only until 30 November of the following year or the date you file the annual return, whichever is earlier.

Monthly GSTR-1 checklist

0/8

• Previous GSTR-1 and GSTR-3B filed
• Sales register reconciled with e-invoice (IRN) data and e-way bills
• B2CL invoices above ₹1 lakh (inter-state, unregistered buyers) reported invoice-wise
• Credit and debit notes linked to the right original invoices
• Table 12 HSN picked from the drop-down with correct digits, B2B and B2C tabs filled
• Table 13 document ranges and cancelled counts entered
• Summary generated, no red tiles, Table 12 warnings cleared
• Draft checked; GSTR-1A reviewed before GSTR-3B

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Official links

• GST portal – Returns DashboardFile GSTR-1, IFF and GSTR-1A
• GSTR-1 FAQs (GST portal user guide)Tables, due dates, GSTR-1A
• Rule 59, CGST RulesIFF, GSTR-1A, filing restrictions
• Notification 20/2021-Central TaxLate fee caps
• GSTN advisory: HSN in Table 12Phase 3 HSN rules
• QRMP scheme FAQsEligibility and IFF

What to do next

Set a reminder for the 9th of each month (or the 10th of the month after each quarter), reconcile your sales register against e-invoice data, and file GSTR-1 a day early so there's time for GSTR-1A before GSTR-3B. Issue clean invoices with our invoice generator and credit note generator, and if you move goods, keep your e-way bills consistent with what you report.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the due date of GSTR-1?

Monthly filers must file GSTR-1 by the 11th of the next month. Businesses in the QRMP scheme file quarterly by the 13th of the month after the quarter, and may upload B2B invoices for the first two months through IFF by the 13th of the following month. The government sometimes extends dates by notification, so check the GST portal's news section near the deadline.

What is the late fee for GSTR-1?

The late fee is ₹50 a day (₹20 a day for a nil return) until you file, capped at ₹500 for nil returns, ₹2,000 if turnover is up to ₹1.5 crore, ₹5,000 between ₹1.5 and ₹5 crore, and ₹10,000 above that. The portal adds it to your next GSTR-3B.

Can I revise GSTR-1 after filing?

No, a filed GSTR-1 cannot be revised. Before filing GSTR-3B for the same period you can correct or add records in GSTR-1A. After that, amend the record in a later GSTR-1 using the amendment tables (9A, 9C, 10, 11). Amendments for a financial year are allowed until 30 November of the next year or the annual return, whichever is earlier.

Is GSTR-1 required if there are no sales?

Yes. Every regular taxpayer must file GSTR-1 for each period even with no outward supplies — a nil return. Skipping it attracts a late fee of ₹20 a day, blocks your next GSTR-1 (they must be filed in sequence) and, after 3 years from the due date, the portal no longer accepts the return at all.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is a statement of outward supplies — invoice-level details that feed your buyers' GSTR-2B and IMS. GSTR-3B is the summary return where you pay tax and claim input tax credit. Since the July 2025 tax period, the liability auto-filled in GSTR-3B from GSTR-1/1A cannot be edited, so mistakes must be fixed in GSTR-1A first.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.FAQs > Form GSTR-1 — GSTN (GST portal user guide) · accessed 7 October 2026
2. 2.Rule 59 – CGST Rules, 2017 (form and manner of furnishing outward supplies) — CBIC · accessed 7 October 2026
3. 3.Notification No. 20/2021 – Central Tax (GSTR-1 late fee caps) — CBIC · accessed 7 October 2026
4. 4.Reporting of HSN codes in Table 12 of GSTR-1/1A (updated advisory) — GSTN · accessed 7 October 2026
5. 5.QRMP Scheme – FAQs — GSTN (GST portal user guide) · accessed 7 October 2026
6. 6.Recommendations of the 53rd GST Council Meeting — PIB · accessed 7 October 2026
7. 7.GSTN advisory: auto-populated liability in GSTR-3B non-editable from July 2025 — Taxscan · accessed 7 October 2026
8. 8.GSTN advisory on bar on filing GST returns after three years — TeamLease RegTech · accessed 7 October 2026
9. 9.Is IMS mandatory under GST? — Audcrix · accessed 7 October 2026