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GSTR-1 Filing in India

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Documents: Tax invoices, debit and credit notes, export invoices, advance receipts, and HSN-wise sales summary.

Pricing: Included in our Monthly GST Returns retainer from INR 999/month (Exl GST and Govt. Charges); covers GSTR-1 + GSTR-3B.

Eligibility: All regular GST taxpayers - mandatory even with no sales (nil return via SMS).

Timeline: Monthly filers by 11th of next month; QRMP filers by 13th of month after quarter; IFF for B2B in M1 and M2.

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GSTR-1 Filing at a Glance

📌 TL;DR - GSTR-1 Filing Services at a Glance

GSTR-1 is the monthly or quarterly statement of outward supplies filed by regular GST taxpayers under Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules, 2017. Monthly filers (turnover above Rs 5 crore or who have not opted into QRMP) file by the 11th of the next month. QRMP filers (turnover up to Rs 5 crore) file quarterly by the 13th of the month following the quarter end, with optional Invoice Furnishing Facility for B2B in M1 and M2.

Form GSTR-1 is the primary outward supplies return that feeds the entire GST ecosystem - the data filed here auto-populates the buyer's Form GSTR-2B for ITC claim, the supplier's Form GSTR-3B output liability, and the GSTR-9 annual return. A delay or error in GSTR-1 blocks the buyer's ITC, attracts late fee under Section 47 of the CGST Act, 2017, and can trigger Rule 59(6) blocking of subsequent GSTR-1 filings.

GSTR-1 is almost never filed in isolation. It is the first leg of a monthly pair with Form GSTR-3B (the summary return with tax payment, due by the 20th). Both returns share the same source data, and any mismatch is flagged by the GST portal. Patron Accounting therefore offers GSTR-1 and GSTR-3B together under a single Monthly GST Returns retainer starting from INR 999 per month - protecting accuracy and saving the cost of duplicated bookkeeping.

Content is reviewed quarterly for accuracy.

What Is GSTR-1?

GSTR-1 is the statement of outward supplies of goods or services or both, filed electronically by every regular GST registered person under Section 37 of the CGST Act, 2017. The return captures all sales-side data for a tax period - tax invoices, debit notes, credit notes, exports, supplies to SEZ, deemed exports, nil-rated and exempt supplies, advance receipts, and the HSN-wise summary.

The format is prescribed under Rule 59 of the CGST Rules, 2017 and contains 13 reporting tables. Information uploaded in GSTR-1 by the supplier auto-populates the buyer's Form GSTR-2B (statement of available ITC) and the supplier's own Form GSTR-3B output tax liability - a single missed invoice on the supplier side denies the buyer an ITC of equivalent value.

GSTR-1 once filed cannot be revised. Amendments to past-period invoices are made through subsequent-period returns, with an outer cut-off of 30 November following the end of the relevant FY or the annual return filing date, whichever is earlier. The amended Section 37 also imposes a 3-year outer limit for filing any GSTR-1. Same-period corrections after filing GSTR-1 but before GSTR-3B are made through Form GSTR-1A.

Key Terms for GSTR-1 Filing:

GSTR-1: The statement of outward supplies under Section 37 of the CGST Act, 2017 read with Rule 59 - the foundation of the monthly GST cycle.
QRMP Scheme: The Quarterly Return Monthly Payment scheme for taxpayers with aggregate turnover up to Rs 5 crore - GSTR-1 filed quarterly; tax paid monthly through Form GST PMT-06.
IFF (Invoice Furnishing Facility): An optional facility for QRMP taxpayers to upload B2B invoices in the first 2 months of the quarter, so the buyer's GSTR-2B reflects ITC monthly even when GSTR-1 is filed quarterly. Due by the 13th of the next month.
GSTR-1A: The facility for same-period correction of GSTR-1 after filing but before GSTR-3B for that tax period is filed. Cannot be filed after GSTR-3B submission.
B2CL (B2C Large): Inter-State supplies to unregistered persons where invoice value exceeds Rs 1 lakh (revised from Rs 2.5 lakh effective August 2024). Reported invoice-wise.
HSN Summary: Table 12 of GSTR-1, mandatory at the minimum digit level per turnover (4 digits up to Rs 5 crore; 6 digits above). Split into B2B and B2C tabs from May 2025.
Rule 59(6) Blocking: If GSTR-3B is unfiled for the previous tax period, the portal blocks filing of GSTR-1 for the current period - protecting the GSTR-1 to GSTR-3B sequence.

Monthly Due Date 11th / 13th QRMP

Who Must File GSTR-1

Mandatory Filers

All regular registered taxpayers under Section 25 of the CGST Act, 2017 - irrespective of any sales activity in the tax period (nil return mandatory)
Casual Taxable Persons during their certificate validity period (REG-01 plus advance tax route)
SEZ units and developers for their taxable outward supplies
E-commerce sellers (sellers, not the operator) on their direct outward supplies

Not Required to File GSTR-1

Composition dealers under Section 10 - file Form CMP-08 quarterly and Form GSTR-4 annually instead
Non-Resident Taxable Persons - file Form GSTR-5 (monthly by 13th)
OIDAR service providers - file Form GSTR-5A (monthly by 20th)
Input Service Distributors - file Form GSTR-6
Persons required to deduct tax under Section 51 - file Form GSTR-7
Persons required to collect tax under Section 52 (e-commerce operators) - file Form GSTR-8

Nil Return

Even when there is no outward supply in a tax period, a nil GSTR-1 must be filed. Since July 2020, nil GSTR-1 can be filed through SMS to 14409 from the registered mobile number in the format "NIL R1 [GSTIN] [Tax-period]" - no login or DSC needed. Failure to file a nil GSTR-1 attracts late fee of Rs 20 per day (Rs 10 CGST + Rs 10 SGST), capped per turnover bracket.

What to Report in GSTR-1

Service	What We Do
Table 3	Aggregate turnover in the preceding FY (auto-populated)
Table 4A	B2B supplies (invoice-wise) - taxable supplies to registered persons
Table 4B	B2B supplies attracting reverse charge
Table 4C	Supplies through an e-commerce operator attracting TCS
Table 5	B2CL - inter-State supplies to unregistered persons with invoice value above Rs 1 lakh (from Aug 2024)
Table 6	Exports (with payment of tax / without payment under LUT) and SEZ supplies
Table 7	B2C-Others - consolidated supplies to unregistered persons (intra-State, and inter-State up to Rs 1 lakh)
Table 8	Nil-rated, exempted and non-GST outward supplies
Table 9	Amendments to previous-period B2B, B2CL, exports and credit/debit notes
Table 10	Amendments to previous-period B2C-Others
Table 11	Consolidated advances received and adjusted - Sections 12 and 13 of the CGST Act
Table 12	HSN-wise summary of outward supplies (split into B2B and B2C tabs from May 2025)
Table 13	Documents issued (invoices, credit notes, debit notes, receipts, vouchers) - mandatory where relevant data exists

Our Process

Step by Step Procedure to File GSTR-1

From confirming filer type through invoice tagging, HSN summary, filing, and GSTR-1A correction, here is exactly how Patron Accounting runs the monthly GSTR-1 workflow alongside GSTR-3B.

Step 1

Confirm Filer Type (Monthly or QRMP)

Check the QRMP status on the GST portal under Services > Returns > Opt-in for Quarterly Return. Monthly filers proceed with the 11th deadline; QRMP filers proceed with IFF (optional) for M1 and M2 and full GSTR-1 by the 13th.

Monthly or QRMP IFF check

Filer Type 01

Step 2

Compile Tax Invoices and Notes

Assemble all tax invoices, debit and credit notes, export invoices, SEZ invoices, deemed export invoices, B2C bills of supply, and advance receipts. We integrate with Tally, Zoho Books, Vyapar, MARG, Busy, QuickBooks, and Excel sales registers.

All documents Software synced

Compile 02

Step 3

Tag Each Invoice

Tag every invoice as B2B, B2CL (above Rs 1 lakh inter-State), B2C-Others, Export (with or without payment), SEZ, or deemed export. Validate counterparty GSTIN through the portal search and apply HSN at the minimum required digit level.

B2B/B2CL/B2C GSTIN validated

Tagging 03

Step 4

Reconcile Credit and Debit Notes

Link each credit and debit note to the original invoice, confirm the tax adjustment direction, and capture amendments to previous-period invoices through Tables 9 and 10.

Notes linked Tables 9/10

Reconcile 04

Step 5

Compute Advance Reporting

Identify advances received without a corresponding supply yet (Section 12(3) goods special cases / Section 13(2) services). Adjust prior advances against current invoices in Table 11.

Advances mapped Table 11

Advances 05

Step 6

Prepare HSN Summary

Compile the Table 12 HSN summary - now split into B2B and B2C tabs from the May 2025 tax period. Mandatory for all B2B supplies; confirm the digit count against the turnover bracket.

Table 12 split Digit count

HSN Summary 06

Step 7

Document Summary (Table 13)

Capture invoice serial number ranges issued during the period, plus credit note, debit note, and advance receipt serials. Mandatory from May 2025 wherever relevant data exists.

Serial ranges Mandatory T13

Doc Summary 07

Step 8

Generate and Preview Summary

On the portal under Services > Returns > Returns Dashboard, select the tax period, choose GSTR-1, and click Generate Summary. Preview against books and resolve common mismatches before filing.

Generate summary Preview

Preview 08

Step 9

Submit and File

Submit GSTR-1 and file with DSC (mandatory for companies and LLPs) or EVC (for proprietors and partnerships). The ARN is generated immediately, with SMS and email acknowledgement.

DSC / EVC ARN generated

File 09

Step 10

GSTR-1A Correction (If Required)

If an error is spotted after filing GSTR-1 but before filing GSTR-3B for the same tax period, file Form GSTR-1A to correct it. GSTR-1A cannot be filed after GSTR-3B submission - that error waits for the next-period amendment.

Same period Before 3B

GSTR-1A 10

Step 11

Coordinate GSTR-3B Filing by 20th

GSTR-1 totals auto-populate GSTR-3B Table 3.1 output tax. We reconcile output tax in GSTR-3B with GSTR-1 data and ITC in Table 4 with GSTR-2B before the 20th deadline.

Auto-populated 2B reconciled

Pair Filing 11

Document Checklist for Monthly Compliance

Outward Supply Data

All tax invoices issued during the tax period (B2B and B2C)
All export invoices (with and without payment of tax)
SEZ supply invoices and Letter of Undertaking number if applicable
Deemed export invoices
Debit notes and credit notes linked to original invoices
Bill of Supply for nil-rated and exempted supplies
Advance receipt vouchers and adjustment vouchers

Supporting Data

Counterparty GSTIN list with legal names
HSN or SAC code list with applicable GST rates
E-way bills generated during the period (for cross-verification)
Sales register (Tally, Zoho, Vyapar, MARG, Busy, Excel) export

Reconciliation

Last filed GSTR-3B to confirm no Rule 59(6) blocking
Buyer feedback on GSTR-2B mismatches (if any) from the previous month
Any pending amendments from previous tax periods

Common Challenges and Patron Solutions

Challenge	Impact	How Patron Accounting Solves It
Rule 59(6) Blocking - Previous GSTR-3B Unfiled	The portal silently blocks GSTR-1 if the previous period's GSTR-3B is unfiled - many in-house teams discover this on the 11th itself and miss the deadline.	We track the GSTR-1 plus GSTR-3B sequence so neither stalls the other; the retainer model exists precisely to eliminate this gap.
B2CL Threshold Change - Aug 2024	The B2CL threshold for inter-State supplies to unregistered persons dropped from Rs 2.5 lakh to Rs 1 lakh; invoices between Rs 1 lakh and Rs 2.5 lakh still tagged as B2C-Others generate notices.	We re-tag all post-August 2024 inter-State B2C invoices against the new Rs 1 lakh threshold.
Table 12 B2B / B2C Split - May 2025	From the May 2025 tax period, Table 12 (HSN Summary) splits into B2B and B2C tabs; legacy Tally and Excel exports do not split HSN data this way.	We split the HSN summary correctly using our internal reconciliation tool regardless of source software.
GSTR-2B Mismatch From the Buyer Side	Buyers complain an invoice does not appear in their GSTR-2B - usually a wrong counterparty GSTIN, wrong tax period, late filing, or B2B vs B2C misclassification.	We resolve each mismatch through the next GSTR-1 amendment or GSTR-1A as appropriate.
Advance Reporting Confusion	Advances on goods are largely outside Section 12(3) (post-November 2017 notification), while advances on services remain taxable on receipt under Section 13(2).	We map this distinction to the client's revenue model so Table 11 is reported correctly.
HSN Digit Mismatch	Businesses crossing the Rs 5 crore turnover threshold mid-year must switch from 4-digit to 6-digit HSN reporting, and the portal does not flag this automatically.	We monitor turnover monthly and switch HSN reporting depth proactively.
3-Year Cliff for Overdue GSTR-1	Per the amendment to Section 37, GSTR-1 cannot be filed more than 3 years after its original due date - historical clean-up windows are closing fast.	We prioritise any GSTR-1 still pending from FY 2022-23 onwards before the window closes.

Patron Accounting Pricing

Fee Component	Amount
Patron Accounting Professional Fees	Monthly GST Returns retainer from INR 999/month (Exl GST and Govt. Charges) - covers GSTR-1 + GSTR-3B together
Starter (up to 50 invoices/month)	From INR 999/month (Exl GST and Govt. Charges)
Growth (51 to 200 invoices/month)	Quoted on assessment
Pro (201 to 500 invoices/month)	Quoted on assessment
Enterprise (above 500 invoices/month or multi-State)	Quoted on assessment
Each Tier Includes	GSTR-1 (11th monthly / 13th QRMP plus IFF) + GSTR-3B (20th, or 22nd/24th QRMP), invoice tagging, HSN summary split B2B/B2C, credit/debit note linkage, GSTR-2B reconciliation, GSTR-1A correction, late fee optimisation, and an audit-ready monthly compliance pack
Government Fees and Late Fee	The GST portal levies no fee on GSTR-1 itself; late fee under Section 47 of Rs 50/day combined (Rs 20 for nil) applies on delayed filing, subject to turnover-based caps; GST and any portal levies are charged at actuals

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GSTR-1 Filing consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken

Stage	Estimated Timeline
Onboarding (one-time): integration with Tally/Zoho/Vyapar/MARG/Busy/Excel	3 to 5 working days
Invoice collection cut-off (monthly)	By 5th of the following month
GSTR-1 preparation and tagging	4 to 6 working days from cut-off
GSTR-1 filing	By 11th monthly (or 13th QRMP quarterly)
IFF for QRMP M1 and M2	By 13th of next month (optional)
GSTR-2B reconciliation handoff to GSTR-3B	Between 12th and 18th
GSTR-3B filing	By 20th monthly (or 22nd/24th QRMP)
Past-period amendment (Tables 9 and 10)	Up to 30 November of next FY or annual return filing, whichever earlier

Statutory deadlines: GSTR-1 by the 11th monthly under Rule 59 or the 13th quarterly under QRMP; IFF by the 13th of M1 and M2; GSTR-1A before GSTR-3B; the amendment cut-off is 30 November of next FY; and a 3-year outer filing limit applies under the amended Section 37.

Key Benefits

Benefits of Filing Through Patron Accounting

GSTR-1 + GSTR-3B Together

One retainer - no Rule 59(6) blocking, no duplicated bookkeeping.

CA-Led Invoice Tagging

B2B, B2CL (Rs 1 lakh), B2C-Others, Exports, SEZ - audit-ready from day one.

Table 12 B2B/B2C Split

The May 2025 split handled by our internal tooling regardless of source software.

GSTR-2B Reconciliation

Completed before GSTR-3B filing - buyer mismatches resolved proactively.

GSTR-1A Same-Period Correction

Filed where errors are caught before GSTR-3B.

HSN Digit Auto-Switch

4 to 6 digits switched automatically at the Rs 5 crore turnover threshold.

Late Fee Optimisation

Using the turnover-based caps notified by CBIC.

3-Year Cliff Alerts

On any historical GSTR-1 still pending before the window closes.

Trusted by Businesses Across India

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Processed | 15+ Years

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ other businesses across India, including 2,800+ monthly GST retainer clients.

In FY 2025-26, Patron Accounting filed 33,600+ GSTR-1 returns across 2,800 monthly retainer clients - 99.4 percent of GSTR-1 returns filed by the statutory 11th deadline, an average GSTR-2B mismatch resolution time of 36 hours per buyer query, and an average late fee saving of Rs 4,200 per client per FY through turnover-cap optimisation.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. See our GST returns support in Mumbai for local assistance.

GSTR-1 vs GSTR-3B: Why They Are Always Filed Together

Parameter	GSTR-1 (Outward Supplies)	GSTR-3B (Summary + Tax Payment)
Governing Provision	Section 37 of CGST Act + Rule 59	Section 39 of CGST Act + Rule 61
Purpose	Detailed invoice-level reporting of outward supplies	Summary return with tax computation and payment
Due Date (Monthly)	11th of next month	20th of next month
Due Date (QRMP)	13th of month after quarter	22nd or 24th of month after quarter (State-wise)
Auto-Population Source	Manual or imported from invoicing software	Auto-populates from GSTR-1 (outward) and GSTR-2B (ITC)
Tax Payment	No tax paid through GSTR-1 itself	Cash plus ITC offset; payment due via electronic ledger
Sequence Dependency	Cannot file if previous GSTR-3B unfiled (Rule 59(6))	Auto-data depends on current period GSTR-1
Revision	Not allowed; amend next period (Tables 9/10) or GSTR-1A same-period	Not allowed; corrections in subsequent period
Late Fee	Rs 50/day combined (Rs 20 nil); turnover-based max cap	Rs 50/day combined (Rs 20 nil); cap; interest under Section 50 on unpaid tax
Patron Service	Bundled in the Monthly GST Returns retainer	Bundled in the same retainer

Partner Services

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Returns - the full monthly umbrella service that sells the retainer.
GST Annual Returns (GSTR-9 / 9C) - the yearly summary and reconciliation return.
GST Registration - the standard registration route.
GST Notice - handling under Section 73 and 74, including GSTR-1 vs GSTR-3B mismatch scrutiny.

GSTR-1 is always paired with GSTR-3B filing under our retainer, and composition dealers follow a different cycle (CMP-08 plus GSTR-4) under the GST composition scheme - Patron runs both as companion engagements.

Legal and Compliance Framework

Provision	Subject
Section 37, CGST Act, 2017	Furnishing details of outward supplies in GSTR-1; amendment cut-off; 3-year outer limit
Section 39, CGST Act, 2017	Furnishing returns including GSTR-3B (summary) and Form GSTR-5 (NRTP)
Section 47, CGST Act, 2017	Late fee for delayed return filing
Section 50, CGST Act, 2017	Interest at 18 percent per annum on unpaid tax
Section 61, CGST Act, 2017	Assessment based on scrutiny of returns including GSTR-1 vs GSTR-3B mismatch
Rule 59, CGST Rules, 2017	Format, contents, and time limit for GSTR-1
Rule 59(6), CGST Rules, 2017	Blocking of GSTR-1 if previous-period GSTR-3B is unfiled
Rule 61, CGST Rules, 2017	Format, contents, and time limit for GSTR-3B
Rule 86A, CGST Rules, 2017	Restriction on ITC where supplier GSTR-1 is not filed (downstream impact)

Penalty exposure: late filing of GSTR-1 attracts late fee under Section 47 at Rs 50 per day (Rs 25 CGST + Rs 25 SGST), reduced to Rs 20 per day for nil returns, subject to turnover-based caps. Suppression detected under Section 61 scrutiny invites tax demand plus interest under Section 50 at 18 percent per annum and penalty under Section 73 (non-fraud, 10 percent) or Section 74 (fraud, equal to tax). Repeated late filing can trigger Rule 86A restriction on the buyer's ITC, and the 3-year outer filing limit under the amended Section 37 extinguishes the ability to file very old returns.

Authoritative references: the GST Common Portal, CBIC - Section 37 of the CGST Act, 2017, and India Code (CGST Act 2017).

What is GSTR-1 in GST?

GSTR-1 is the statement of outward supplies of goods or services filed by every regular GST taxpayer under Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules, 2017. It captures all sales-side data for a tax period - tax invoices, debit and credit notes, exports, SEZ supplies, advances and the HSN-wise summary - across 13 reporting tables. Data filed in GSTR-1 auto-populates the buyer's Form GSTR-2B and the supplier's Form GSTR-3B.

What is the due date for GSTR-1 filing?

Monthly filers (aggregate turnover above Rs 5 crore in preceding FY or not opted into QRMP) file by the 11th of the next month. QRMP filers (turnover up to Rs 5 crore who have opted into the Quarterly Return Monthly Payment scheme) file by the 13th of the month following the quarter end. Invoice Furnishing Facility (IFF) for B2B invoices in the first 2 months of the QRMP quarter is also due by the 13th of the next month and is optional.

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

GSTR-1 under Section 37 is the detailed invoice-level outward supplies return due by the 11th. GSTR-3B under Section 39 is the summary return with tax computation and payment due by the 20th. Both share the same monthly cycle - GSTR-1 totals auto-populate GSTR-3B output tax, and ITC in GSTR-3B is auto-populated from GSTR-2B which in turn flows from suppliers' GSTR-1s. Under Rule 59(6), GSTR-1 cannot be filed if the previous period's GSTR-3B is unfiled. The two returns are operationally inseparable.

Can GSTR-1 be revised after filing?

No. Form GSTR-1 once filed cannot be revised. Corrections are made through amendments in Tables 9 and 10 of subsequent period GSTR-1, with an outer cut-off of 30 November of the next financial year or the annual return filing date, whichever is earlier. For same-period corrections after filing GSTR-1 but before filing GSTR-3B, Form GSTR-1A is available. Under the amendment to Section 37, GSTR-1 cannot be filed more than 3 years after its original due date.

Who is exempt from filing GSTR-1?

Composition dealers under Section 10 file Form CMP-08 quarterly and Form GSTR-4 annually instead. Non-Resident Taxable Persons file Form GSTR-5. OIDAR service providers file Form GSTR-5A. Input Service Distributors file Form GSTR-6. TDS deductors under Section 51 file Form GSTR-7. E-commerce operators required to collect TCS under Section 52 file Form GSTR-8. All other regular GST taxpayers must file GSTR-1, including for tax periods with no sales (nil return).

What is the late fee for late GSTR-1 filing?

Late fee under Section 47 of the CGST Act, 2017 is Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for taxable returns and Rs 20 per day (Rs 10 CGST + Rs 10 SGST) for nil returns, subject to turnover-based maximum caps notified by CBIC. The late fee accumulates from the day after the due date till the actual filing date. Repeated late filing can also trigger Rule 86A restriction on the buyer's ITC and Rule 59(6) blocking of the next period's GSTR-1.

Is GSTR-1 filing mandatory if there are no sales?

Yes. Every regular GST taxpayer must file GSTR-1 for every tax period even when there are no outward supplies. Since July 2020, nil GSTR-1 can be filed through SMS to 14409 from the registered mobile number in the format 'NIL R1 [GSTIN] [Tax-period]' without portal login. Failure to file nil return attracts late fee of Rs 20 per day capped per turnover bracket.

What is IFF in GSTR-1 under QRMP scheme?

The Invoice Furnishing Facility (IFF) is an optional facility for QRMP taxpayers to upload B2B invoices in the first 2 months of a quarter, even though the full GSTR-1 is filed quarterly. This allows the buyer's Form GSTR-2B to reflect ITC monthly. IFF is due by the 13th of the next month for the relevant M1 and M2 supplies. There is no penalty for not using IFF - the supplier simply uploads all B2B invoices in the quarterly GSTR-1 by the 13th.

GSTR-1 file karne ka process kya hai?

GST portal par login kariye, Services > Returns > Returns Dashboard kholiye. Tax period select kariye aur GSTR-1 par jaiye. Sabhi B2B aur B2CL invoices invoice-wise upload kariye, B2C-Others consolidated daaliye, exports aur SEZ alag tag kariye, HSN summary (4 ya 6 digit aapke turnover ke according) bhariye, advance receipts capture kariye. Preview check karke DSC ya EVC se file kariye. Monthly filers 11th tak file karte hain aur QRMP filers 13th tak quarterly. Patron Accounting ke saath GSTR-1 aur GSTR-3B ek hi monthly retainer mein file hote hain.

Quick Answers

Governing section: Section 37 of the CGST Act + Rule 59 of the CGST Rules.
Monthly due: 11th of next month.
QRMP due: 13th of month after quarter end.
IFF: Optional for QRMP M1 and M2; due 13th.
Revision: Not allowed; amend next period or use GSTR-1A same-period.
Outer limit: 3 years from original due date per amended Section 37.
Late fee: Rs 50/day (Rs 20 nil); turnover-based cap.
B2CL threshold: Rs 1 lakh invoice value (revised from Rs 2.5 lakh in Aug 2024).
Table 12 split: B2B and B2C tabs from May 2025 tax period.
HSN digits: 4 for turnover up to Rs 5 cr; 6 above.
Nil return: Mandatory; can be filed via SMS to 14409.
Patron pricing: Bundled in the Monthly GST Returns retainer from INR 999/month.

Why the GSTR-1 Cycle Is Unforgiving

The GSTR-1 cycle is unforgiving. Miss the 11th and the late fee starts from the 12th. Miss it long enough and the previous GSTR-3B fails to auto-populate, then the next GSTR-1 is blocked under Rule 59(6), then the buyer's GSTR-2B does not reflect your invoices, then they raise tickets and threaten reversal.

The 3-year cliff under amended Section 37 means very old returns cannot be filed at all. Move the GSTR-1 plus GSTR-3B pair into a single retainer-managed cycle and the entire downstream chain - GSTR-2B reflection, ITC for buyers, and the audit trail under Section 61 - stays clean.

The Return That Anchors the GST Cycle

Form GSTR-1 under Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules, 2017 is the monthly or quarterly outward supplies return that anchors the entire GST compliance cycle. Monthly filers file by the 11th; QRMP filers file by the 13th of the month after each quarter. The data feeds the buyer's Form GSTR-2B and the supplier's Form GSTR-3B output liability.

Recent changes - the August 2024 B2CL threshold drop to Rs 1 lakh, the May 2025 Table 12 B2B and B2C split, the GSTR-1A same-period correction facility, and the 3-year outer filing limit - have raised the operational complexity. Patron Accounting LLP, a CA and CS led firm with 15+ years of experience across Pune, Mumbai, Delhi, and Gurugram, runs GSTR-1 and GSTR-3B as a single monthly retainer starting from INR 999 per month.

Pair this with our GST Returns umbrella retainer, GST Annual Returns for the yearly GSTR-9, and GST Registration to build a complete monthly-to-annual GST compliance backbone.

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GST Returns Support Across India

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely.

GST Returns by City

Monthly GSTR-1 and GSTR-3B filing, on-the-ground and remote

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End-to-end support across the GST compliance lifecycle

Content Created: 26 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 3 months (Tier 1 cadence) and on any CBIC notification touching Section 37, Rule 59, the QRMP scheme, the B2CL threshold, HSN reporting digits, or the GSTR-1 table structure.

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