GSTR 1 is GST Return to report details of sales of goods and services sold during return period.



  • Taxpayer having aggregate turnover exceeding Rs. 1.5 Cr should file GSTR-1 on monthly basis

  • Taxpayer having aggregate turnover up to Rs. 1.5 Cr should file GSTR-1 on monthly or quarterly basis

  • If there are no transactions, a NIL GSTR-1 should be filed

  • Due Date to file GSTR-1 (monthly) is on or before 11th of next month

  • Due Date to file GSTR-1 (quarterly) is on or before last day of next month from end of quarter

  • If GSTR-1 is not filed within the Due Date, late fee of Rs. 50 per day (Rs.20 per day for NIL Return) of delay should be paid

  • Once GSTR-1 is filed, it cannot be revised


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