GSTR-1 Filing Guide: Eligibility, Format, Due Date, Penalties & Key Rules

Many shopkeepers in our country find filing GSTR-1 like embarking on a journey without a map. Especially, the newcomers to this realm break their heads to hit with more mathematical calculations and filing details in the respective tables. But do you know that filing GSTR-1 is a cakewalk, especially to someone like Suresh!

Example: Story of Suresh

Suresh’s story of filing GSTR-1 is quite simple, which only needed the required invoices for the respective Tables of 4 and 7, to furnish his sales report. He sold worth ₹ 3,50,000 from his registered wholesaler shop to Fash-Bags, another Mumbai-based registered retailer, in May. In the meantime, he also made a profit of ₹ 1,50,000 as it was school reopening time.

Now, what was the GSTR-1 filing of Suresh?

He would have reported his sale of ₹ 3,50,000 in Table 4 (B2B Invoices), whereas the sale to consumers worth ₹ 1,50,000 would be reported in Table 7 (B2C Small Invoices). 

This blog helps you to guide and understand the GSTR-1 filing.

What is GSTR-1 Filing?

The registered taxpayers of the Goods and Services Tax (GST) regime need to furnish their sales report in a monthly or quarterly statement, at the required time. This report helps the Government of India to track and examine the total sales transactions of the taxpayers, by ensuring transparency in the supply chain and tax payments.

Example:

Suppose you are a registered GST taxpayer, and you sell 100 units of Bluetooth headphones, each worth ₹ 3,000 to a customer called Elect-Distributors, who has GSTIN of 33CCCCC9876X2Y0, with the invoice RK/001/2025-05. Then this is how it goes:
 

GSTR-1 Reporting: Here, you need to furnish the retailer’s name, along with their GSTIN and details of the invoice in Table 4 (B2B Invoice).

Eligibility to File GSTR-1

All registered retailers ought to file GSTR-1, irrespective of the transactions. Suppose, if the retailer does not have any sales in the particular period, he or she needs to furnish his details in the table of Nil GSTR-1. However, the following taxpayers need to file GSTR-1 either on a monthly basis or turnover basis.

Read More – How to File GSTR-10 

The registered retailer whose annual turnover exceeds ₹ 5 crore, and has not opted for Quarterly Return Filing and Monthly Payment (QRMP) should file GSTR-1 on the 11th of next month.

The registered retailer whose annual turnover is only up to ₹ 5 crore and opted for Quarterly Return Filing and Monthly Payment (QRMP), should file GSTR-1 on the 13th of the month of the relevant quarter.

Example:

Now examine this GSTR-1 filing by Ramesh Garments, whose turnover is ₹ 95,00,000, and opted for QRMP:
 

Due Dates for Filing GSTR-1

The due dates for filing differ for taxpayers whose annual turnover exceeds ₹ 5 Crore, and for those whose annual turnover is below ₹ 5 Crore:

Also Read - GSTR-3B vs GSTR-1

Example: A retailer whose annual turnover is more than ₹ 5 Crore in the present financial year should file his or her GSTR-1 on the 11th of the following month.

Format for Filing GSTR-1

There are thirteen sections to furnish the pertinent details related to GSTR-1:

Example: 

Let’s take a look at Suresh’s GSTR-1 filing

• The sale of ₹ 3,50,000 to Fash-Bags should be furnished in Table 4 (B2B Invoices). 
• His sale to consumers worth ₹ 1,50,000 should be furnished in Table 7 (B2C Small Invoices). 

GSTR-1 Penalties

The following table lists the late penalties for GSTR-1 filing

The following table lists the late penalties for nil GSTR-1 filing:
 

Example: 

Conclusion

Today, the filing of GSTR-1 is no more a headache. One can do it with their mobile phone or computer, with the support of a good internet connection. The above-mentioned format enumerates various details of the taxable, which the registered retailer needs to furnish. The respective details related to filings need to be furnished properly to complete the process successfully.

FAQs

1. Who should file GSTR-1?

All the registered retailers need to file GSTR-1.

2. How many table sections are there in filing GSTR-1?

There are thirteen sections available for filing GSTR-1.

3.  Who should file GSTR-1 11th of every following month?

Those who have an annual turnover of more than ₹ 5 crore need to file 11th of the following month.

4. What are the late fees for nil GSTR-1 filing?

The late fee is ₹ 20. However, the maximum limit is ₹ 250.

5. How many months are there in a financial quarter?

There are three months in a financial quarter.

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