GSTR-1
What GSTR-1 means, where you will meet it and what it means for your business.
DefinitionGSTR-1 is the monthly or quarterly GST return in which a registered business reports every outward supply, invoice by invoice for B2B sales, due by the 11th of the following month.
GSTR-1 is the sales side of GST. It lists each B2B invoice with the buyer's GSTIN, summarises B2C sales, and records credit notes, exports and amendments. What you file flows into your buyers' GSTR-2B, which is the basis of their input tax credit, so a late or wrong GSTR-1 hurts your customers as well as you. Monthly filers submit by the 11th; businesses under the QRMP scheme with turnover up to ₹5 crore file quarterly by the 13th and can upload invoices monthly through the IFF. You meet it every month from the moment you are registered. What it means for you: invoice data must be clean, with correct GSTINs and HSN codes, and it must reconcile with GSTR-3B, because the portal now blocks GSTR-1 if the previous GSTR-3B is pending.