GSTR-1highCBIC (GST)
GSTR-1 — Statement of Outward Supplies
Invoice-wise statement of outward supplies for the month, filed by the 11th of the following month.
- Due
- 11th of the following month
- Frequency
- Monthly
- If it lapses
- Late fee ₹50/day (₹20/day for nil returns) under s.47 (capped at ₹10,000)
- Statutory reference
- S.37, CGST Act 2017 r/w Rule 59
Who has to file it
Every one of these has to hold before GSTR-1 binds an entity:
- GST registered
- Regular (monthly) GST scheme
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- When is GSTR-1 due?
- 11th of the following month. It falls due every month.
- Who has to file GSTR-1?
- It applies to GST registered and Regular (monthly) GST scheme.
- What is the penalty for filing GSTR-1 late?
- Late fee ₹50/day (₹20/day for nil returns) under s.47 (capped at ₹10,000)
- Where is GSTR-1 filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.