Understanding GSTR-1: Filing & Compliance

16^th Jan 2026...

Published By : Team 811

In India’s taxation system, the Goods and Services Tax (GST) plays a vital role in promoting transparency, accountability and efficiency. GSTR-1 is one of the most important GST returns, as it is a comprehensive report of the outward supplies made by a registered taxpayer. It must be filed monthly or quarterly, depending on turnover, and record all sales transactions carried out during a specific period.

This report captures details such as the invoice value charged to customers, the GST collected, and the place of supply. Filing GSTR-1 accurately is essential both for businesses to claim input tax credit and for the government to track tax compliance.

Format of GSTR-1

The GSTR-1 form is structured into multiple tables, each focusing on different types of supplies and related information:

Tables 1-3: Basic details including GSTIN, legal name, trade name, and turnover for the previous financial year.
Table 4: Aggregate value of taxable supplies to registered dealers (excluding zero-rated supplies and deemed exports).
Table 5: Aggregate value of interstate taxable supplies to unregistered dealers with invoice value more than ₹2.5 lakhs.
Table 6: Details of zero-rated supplies and deemed exports.
Table 7: Supplies that are not already included in Table 5.
Table 8: Details of exempt, nil rated and non-GST supplies.
Table 9: Amendments to taxable supplies reported in earlier periods.
Table 10: Credit and debit notes issued to unregistered dealers, including adjustments or amendments to consolidated B2C supplies that are not covered under Table 9.
Table 11: Advances received and adjustments made in the current tax period.
Table 12: Summary of outward supplies classified by HSN codes.
Table 13: Details of documents issued during the tax period.
Table 14: Supplies made through e-commerce operators.
Table 15: Details reported by ECOs for supplies where they are liable to pay tax.

Eligibility

The following categories of taxpayers are required to file GSTR-1:

Any business registered under GST as a regular taxpayer.
Casual taxable persons.
Taxpayers are eligible to collect tax under Section 52 (TCS provisions) of the CGST Act, 2017.
Non-resident taxable persons engaged in transactions of goods or services.
Service providers offering online information or access to databases as defined under Section 14 of the IGST Act, 2017.
Businesses opting for the QRMP Scheme: Taxpayers with an annual turnover of up to ₹5 crore may opt to file GSTR-1 on a quarterly basis (instead of monthly); however, filing the return remains mandatory.

Turnover-based filing rules

Monthly return filing: Businesses with an annual turnover exceeding ₹5 crore are required to file GST returns on a monthly basis. The return must be filed by the 11th of the following month.
Quarterly return filing: Businesses with an annual turnover of up to ₹5 crore may opt for quarterly GST return filing. The return for each quarter must be filed by the 13th of the month following the quarter.

It is mandatory to file GSTR-1 even in cases where there are no sales transactions during the period. Once filed, GSTR-1 cannot be revised; however, any required amendments can be made in subsequent returns.

Documents required to file GSTR-1

A valid Digital Signature Certificate (DSC) for online filing.
Aadhaar-linked authentication for electronic verification of the return.

Conclusion

The GSTR-1 return is crucial for maintaining tax compliance, enabling businesses to claim input tax credit and ensuring transparency in transactions. It supports the government in collecting accurate revenue, preventing fraud, and shaping tax policy decisions. For businesses, timely and accurate filing not only avoids penalties but also strengthens their credibility in the GST ecosystem.

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