GST_GSTR1 · monthly Return

GSTR-1 (Outward Supplies): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Central Goods and Services Tax Act, 2017, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

GSTR-1 is the monthly statement of outward supplies required to be filed by the 11th day of the subsequent month under Section 37 of the CGST Act. Taxpayers under QRMP file via IFF or quarterly GSTR-1 by the 13th. Late filing delays recipient input tax credit (GSTR-2B) and attracts ₹50/day late fee.

Section: Section 37 read with Rule 59 · Regulator: Central Board of Indirect Taxes and Customs (CBIC) · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 37 read with Rule 59

Central Goods and Services Tax Act, 2017

Standard Due Date

Day 11 of subsequent month

Subject to statutory holiday extensions

Who is required to file?

All regular registered GST taxpayers with outward taxable supplies.

Statutory Penalty / Late Fee

Late fee ₹50/day

Client Document Collection Checklist

Required records to collect from the client before filing GSTR-1 (Outward Supplies):

CORS Template

B2B Sales Invoices

B2C Summary

Credit/Debit Notes

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Related GST Compliances

GSTR-3B (Summary Return)

Due: Day 20