GSTR 1 Filing Guide 2025: Full Breakdown of Sections, Due Dates & Late Fees
Last Updated: April 5, 2025
Table of Contents
- What is GSTR 1?
- Who Must File GSTR 1?
- Due Dates for GSTR 1 (Updated 2025)
- Monthly vs Quarterly (QRMP Scheme)
- How to File GSTR 1 Online
- All GSTR 1 Sections Explained
- Amendment Rules in GSTR 1
- Late Fee & Penalties
- Common Errors and How to Avoid Them
- Advanced Tips for Bulk Uploads
- Impact of GSTR 1 on ITC Claims
- Frequently Asked Questions
What is GSTR 1?
GSTR 1 stands for Goods and Services Tax Return Form 1. It is used by registered taxpayers under the GST regime in India to report details of all their outward supplies or sales.
Why is GSTR 1 Important?
- Triggers input tax credit (ITC) claims for buyers
- Maintains transparency in business transactions
- Must be filed even if no sales occurred (nil return)
Who Must File GSTR 1?
All registered taxpayers must file GSTR 1 except the following categories:
- TDS Deductors
- TCS Collectors
- Suppliers of OIDAR services
- Composition scheme taxpayers
- Non-resident taxable persons
- Input Service Distributors (ISD)
Due Dates for GSTR 1 (2025 Updated)
| Turnover | Filing Frequency | Due Date |
|---|---|---|
| Up to ₹5 crore | Quarterly | 13th of the month after the quarter ends |
| Above ₹5 crore | Monthly | 11th of next month |
Monthly vs Quarterly (QRMP Scheme)
The QRMP scheme allows small businesses with turnover up to ₹5 crore to file returns quarterly.
- Quarterly due dates: 13th Jan, 13th Apr, 13th Jul, 13th Oct
- Can choose SMS-based filing or offline upload
How to File GSTR 1 Online – Step-by-Step
- Log in to GST Portal
- Go to Services → Returns → Returns Dashboard
- Select financial year and return period
- Click “Prepare Online” or “Prepare Offline”
- Fill applicable sections
- Generate summary and submit
- File using EVC or DSC
All GSTR 1 Sections Explained in Detail
- Section 4: B2B Invoices
- Section 5: B2C Large Invoices
- Section 6: Exports
- Section 7: B2C Others
- Section 8: Nil-rated Supplies
- Section 9: Credit/Debit Notes
- Section 11: Advances Received / Adjusted
- Section 12: HSN Summary
- Section 13: Documents Issued
Amendment Rules in GSTR 1
You cannot edit GSTR 1 once submitted, but you can make amendments in future returns:
| Original Section | Amendment Section |
|---|---|
| Section 4 | Section 9A |
| Section 9 | Section 9C |
| Section 11 | Section 11A / 11B |
Late Fee & Penalties
If not filed on time:
- ₹50/day for regular returns
- ₹20/day for nil returns
- Maximum penalty capped at ₹5,000
Common Errors and How to Avoid Them
- Wrong GSTIN entry
- Duplicate invoice entries
- Missing Place of Supply (POS)
- Incorrect tax rates
Advanced Tips for Bulk Uploads & Offline Tool
Use the offline tool for high-volume businesses. Steps:
- Download from GST Portal
- Enter data in Excel format
- Validate and generate JSON
- Upload on GST portal
Impact of GSTR 1 on ITC Claims
Your customers can claim ITC only if:
- Your GSTR 1 is filed correctly
- Invoice matches their GSTR 2B/2A
- Filing done within due date
Frequently Asked Questions
Can I file GSTR 1 without login?
No, login is mandatory via GST Portal.
Is GSTR 1 required if there are no sales?
Yes, a nil return must be filed.
Can I delete an invoice after submission?
No, but amendments can be made in the next return.
How many invoices can be uploaded at once?
Maximum 500 online. Use offline tool for more.
What happens if I miss the deadline?
Late fee applies and ITC of your clients may get blocked.
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Author Bio: [Insert Your Name] is a certified GST expert and tax consultant helping startups and SMEs with compliance. Follow him on LinkedIn or Twitter.
Disclaimer: This article is for informational purposes only and should not be considered legal or professional advice. Always consult a certified GST practitioner before taking action.
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