About GSTR-1 Return Form

GSTR-1 is a monthly or quarterly return form that should be filed by every registered dealer. Today in this article we are going to share every single detail of filing from GSTR 1.

Form GST Return 1

GSTR-1 is a return that needs to be filed by the supplier of goods, services, or both. GSTR-1 can be filed monthly or quarterly and it includes all the details of the sales and outward supplies of goods and/ or services of a dealer. Any individual who is connected in the supply of goods and/ or services has to define the asked details of the supply as well as details of the recipient of those goods in GSTR 1.

Who is Liable to File GSTR 1 Form?

GSTR-1 is now mandatory to file by every GST registered dealer, even in case of no sales a Nil return has to be filed. GSTR-1 can be filed either monthly or quarterly depending on their annual turnover. Only the following are exempted from filing form GST return 1:

  • An Input Service Distributor (ISD) is exempted from filing GSTR-1, it is a business that gets invoices for services used by their branches. Meanwhile, AN ISD file GSTR 6
  • Dealers who have listed their business under the Composition Scheme of GST are exempted from filing GSTR – 1. The same Scheme is intended for businesses whose yearly turnover is up to 1.5 crore INR. The Composition Dealers need to file GSTR 4
  • Suppliers of OIDARs which stands for online information and database access or retrieval services are also exempted from filing GSTR – 1, as per Section 14 of the IGST Act, Suppliers of OIDARs need to pay tax themselves. They actually file GSTR 5A
  • People who either import goods or services from outside India or are in charge of managing a business owned by a Non-resident Indian (NRI) are known as Non-resident taxable persons, and they are exempted to file GSTR-1. Instead of GSTR-1, the file from GSTR 5
  • E-commerce operators liable for collecting tax at source (TCS) are exempted to file GSTR-1, they are liable to file form GSTR-8
  • A taxpayer liable for deducting tax at source (TDS) is required to file GSTR-7 so they are exempted from filing GSTR-1

What is the Due Date to File Form GSTR-1?

The Form GSTR-1 can be filed monthly as well as quarterly, Quarterly in cases where the turnover during the previous financial year is up to and more than Rs. 1.5 Crore. If the person has taken registration in the ongoing or present FY and he/she can also choose to file GSTR-1 quarterly if he/she expects that the gross turnover during FY to be up to Rs. 1.5 Crores.

For filing GST returns monthly/ quarterly the due dates are given below:

1. For Businesses With Annual Turnover Less Than 1.5 Crores INR:

These businesses need to file the GSTR-1 on a quarterly basis:

Quarter                                      Due Date

July – September                   13th October 2021

2. For Businesses Having Annual Turnover Above 1.5 Crores INR:

They have to file the GSTR – 1 on a monthly basis. On a monthly basis, the return for the current month can be filed until the 11th of the next month. For example, the Last date to file GSTR – 1 of January will be 11th February.

What Are The Different Heads Under GSTR-1?

There are a total of 13 sections in GSTR-1, but not all of them need to be filled, and the most important thing is that some of them will be filed automatically.

Let’s take a look at

Basic Details of Table 1, Table 2, and Table 3

Table 1: GSTIN (Pre-Filled)

GSTIN is an acronym for Goods and Services Tax Identification Number, it is a 15-digit unique number allotted on the basis of the PAN card number of the taxpayer. The forms appear with pre-filled GSTIN.

Table 2: Name of the Taxpayer (pre-filled)

The form appears with the pre-filled taxpayer’s name. However, the section includes:

  • The legal name of the registered person
  • Trade name, if any

Table 3: The Gross Turnover of the Earlier Financial Year (pre-filled)

Only when the first-time return is being filed does the gross turnover for the previous financial year need to be filled manually otherwise this will be pre-filled. The section will have two sub-sections:

  • Aggregate Turnover in the preceding Financial Year
  • Aggregate Turnover – April to June 2017* (Previous year)


Details of Outward Supplies in Form GSTR-1

As per the guideline now a taxpayer need to give all the required details of export of goods and/ or services including deemed exports (SEZ), Invoice level info of supplies to registered persons including those having UIN, Summarised state-level information of supplies to unregistered persons (consumers), Invoice level data of Inter-State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (consumers in GSTR-1. The details regarding the outward supplies will be filled in Tables 4, 5, and 6 of GSTR-1.

Basic Details of Tables 4, 5, and 6

Table 4: Taxable outward supplies made to registered persons other than supplies covered by Table 6

In it, the taxpayer has to fill in details of all taxable supplies done by them in the current quarter or month. This includes:

  • 4(A) – Normal taxable supplies other than those (i) attracting reverse charge & (ii) made through e-commerce operators.
  • 4(B) – Supplies following the reverse charge mechanism should be included rate-wise
  • 4(C) – Supplies completed by e-commerce operators should be filed operator-wise and rate-wise

Basic Details of Tables 4, 5, and 6

Table 5: Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh

  • 5(A) – Outward supplies, excluding supplies made through e-commerce operator: in this section, all inter-State supplies of above 2.5 lakh INR invoice value will be filed invoice and rate-wise
  • 5(B) – Supplies made through e-commerce operator attracting TCS: In this section, details of supplies made by an e-commerce operator to an unregistered person in which tax is collected at source (TCS) will be filled in this section, invoice-wise, and rate-wise.

GSTR 1 Table 5

Table 6: Zero-rated supplies and Deemed Exports

  • 6(A) – Exports: You can claim a refund on taxes paid on exports
  • 6(B) – Supplies made to SEZ unit or SEZ Developer
  • 6(C) – Deemed Exports

GSTIN of Recipient

Details of Debit or Credit Notes Issued by The Supplier Against Invoices:

  • Debit Note: It is a document issued against an invoice in such cases where the original invoice is issued at a value lower compared to the real value of goods and/ or services provided
  • Credit Note: it is a document issued against an invoice in such a case where the invoice was issued at a value higher compared to the actual value of goods and/or services provided.

Table 7: Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 In this section, details related to the debit and credit note issued to unregistered persons are required to be filed-up, except for those already filled in Table 5. The details should be clear in nature.

Taxable Supplies

Details of Nil Rated/Exempted Goods

Table 8: Nil rated, exempted and non-GST outward supplies This section required data of Nil rated, Exempted (Other than Nil rated/non-GST supply), and non-GST outward supplies.

Nil Rated

  • 8A. Inter-State supplies to registered persons
  • 8B. Intra- State supplies to registered persons
  • 8C. Inter-State supplies to unregistered persons
  • 8D. Intra-State supplies to unregistered persons

How to Amend Details of GSTR 1 Form of the Previous Period?

GSTR 1 cannot be corrected if you meet any mistakes while filling. It can be only amended in the GSTR-1 Form of next month in Tables 9, 10, and 11.

Table 9: Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5, and 6 [including debit notes, credit notes, refund vouchers issued during the current period, and amendments thereof. All details related to the amendments made in Tables 4, 5, and 6 for the current tax period and revisions or modification thereof, need to be filled here.

Amendments to Taxable

Table 10: Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 All revisions related to the taxable outward supplies to an unregistered person in the previous tax period need to be filed in this section.

Amendments to Taxable

Table 11: Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax periodThis is a section related to the consolidated statement of advance received. The details of all advances received even without the issue of invoice, rate-wise intra-state and inter-state supplies, an adjustment in advance amount need to be filed in this section or table.

Consolidated Statement

Details of HSN Wise Summary

Table 12: HSN Wise Summary of Outwards Supplies

HSN Wise Summary

Table 13: Documents issued during the tax period

This section requires all the details regarding the invoices, revised invoices, and debit and credit notes.

Documents Issued During The Tax Period

Late Fee for Non-Filing of GSTR 1 Form

In the case where a person failed to file the return on or before the due date, there is a Rs 50 penalty per day, whereas, In the case of nil rated return, the penalty will be Rs 20 per day.

Important Notes

  • Return Form GSTR – 1 will be filed even if there are zero sales in a particular month
  • The Form GSTR – 1 cannot be filed before the end of the certain tax period
  • In the case where the taxpayer has been transformed from a normal taxpayer to a composite one, then the return will be filed only for the period he/she was a normal taxpayer
  • In the common portal of GST, a taxpayer can upload invoices on a real-time basis which can be also modified and/or rectified if needed

If taxpayers need the best GST software for GSTR 1 monthly or quarterly returns then take a free demo of Gen GST Software that is India’s most affordable software with several other advanced features.


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