GSTR-1 Filing: Complete Guide, Due Dates & Process#
What is GSTR-1?#
GSTR-1 is a monthly/quarterly return that contains details of outward supplies (sales). It's the primary return for reporting sales.
Due Dates#
| Turnover | Frequency | Due Date |
|---|---|---|
| Above Rs 5 crore | Monthly | 11th of next month |
| Below Rs 5 crore | Monthly | 13th of next month |
| Below Rs 1.5 crore | Quarterly | 13th of month after quarter |
Details Required#
Invoice-wise details:#
- Invoice number and date
- Recipient GSTIN
- Recipient name
- Place of supply
- Invoice value
- Tax rate and amount
- HSN code
Summary Tables:#
- Taxable supplies
- Exempted supplies
- Nil-rated supplies
- Advances received
- Amendments to previous returns
How to File GSTR-1#
- Log on to GST portal
- Go to 'Returns' > 'File Returns'
- Select GSTR-1
- Upload invoices or enter manually
- Review details
- File with DSC or EVC
Common Mistakes#
- Missing HSN codes
- Wrong tax rate
- Incorrect recipient GSTIN
- Not reporting advances
- Wrong place of supply
Reconciliation#
- Match with GSTR-2B (input credit)
- Reconcile with books of accounts
- Check for mismatches