If you run a business and are registered under GST, filing GSTR-1 is a must. This form is where you report all the sales (outward supplies) your business has made during a specific period. It helps the government track your business transactions and ensures that you follow the GST rules.
It’s important to get this right, as failing to file GSTR-1 properly can lead to penalties. This guide is here to help make the GSTR-1 filing process for 2025 easier to understand, with clear explanations and practical tips to ensure you stay compliant with the latest updates.
What is GSTR-1?
GSTR-1 is a form that businesses with GST registration must fill out to report their sales. It’s like a report that businesses submit to the government every month or quarter, listing all the products or services they sold during that time.
The form includes details like who bought the products, how much was sold, the GST (tax) charged, and what was sold. This helps the government keep track of the taxes businesses are collecting and makes sure everyone is following the rules.
Filing GSTR-1 is a must for all GST-registered businesses, and it’s important to do it correctly and on time to avoid fines. It also ensures the right amount of tax is being paid.
Who Needs to File GSTR-1?
Any business that is registered under GST needs to file GSTR-1. Basically, if your business is registered with the government for GST and you make sales, you must file this form to report those sales. Even if you don’t have any sales in a particular period, you still need to file the form saying there were no sales (Nil return).
Categories Required to File:
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Regular taxpayers- If your business is registered under GST and you make regular sales, you need to file GSTR-1.
- Businesses in Special Economic Zones (SEZ) – If your business operates in a Special Economic Zone, you also need to file GSTR-1.
- Businesses under the QRMP scheme – If your business is part of the Quarterly Return Monthly Payment (QRMP) scheme, you need to file GSTR-1.
- Export businesses – If you export goods or services, you must file GSTR-1.
- E-commerce sellers – If you sell products or services through online platforms, you are required to file GSTR-1.
Who are not required to file GSTR-1?
- Non-GST registered businesses – If your business isn’t registered under GST oor ineligible for GST, you don’t need to file GSTR-1.
- Businesses under the Composition Scheme – If your business is part of the Composition Scheme (a simplified tax scheme for small businesses), you don’t need to file GSTR-1. Instead, you file GSTR-4.
- Government departments and local authorities – These don’t need to file GSTR-1 unless they are involved in taxable sales.
- Input Service Distributors – Businesses that only distribute input services (like certain types of service providers) are not required to file GSTR-1.
- Suppliers of Online Information and Database Access or Retrieval Services (OIDAR) – Businesses that provide online services and pay tax directly under Section 14 of the IGST Act do not need to file GSTR-1.
- Non-resident taxable person – If you’re a business operating temporarily in India but not based here, you don’t need to file GSTR-1.
- Taxpayers liable to collect TCS (Tax Collected at Source) – If your business collects tax at source (like e-commerce platforms), you are not required to file GSTR-1.
- Taxpayers liable to deduct TDS (Tax Deducted at Source) – Businesses that deduct tax at source do not need to file GSTR-1.
Filing Deadlines for GSTR-1 in 2025
Businesses with turnover over Rs.5 crore (Monthly) –
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If your business files GSTR-1 every month, the due date is usually the 11th of the following month. For example, for sales made in January 2025, the due date is 11th February 2025.
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Businesses with turnover up to Rs.5 crore (QRMP scheme) –
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If your business is under the Quarterly Return Monthly Payment (QRMP) scheme, you need to file GSTR-1 once every three months. The due date for this is 13th of the month following the quarter. For example, for sales made from October to December 2024, the due date is 13th January 2025.
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Here’s a simple table of deadlines for different turnovers:
| Turnover | Month/Quarter | Due Date |
|---|---|---|
| More than Rs.5 crore | January 2024 | 11th February 2024 |
| February 2024 | 11th March 2024 | |
| March 2024 | 12th April 2024 | |
| April 2024 | 11th May 2024 | |
| May 2024 | 11th June 2024 | |
| June 2024 | 11th July 2024 | |
| July 2024 | 11th August 2024 | |
| August 2024 | 11th September 2024 | |
| September 2024 | 11th October 2024 | |
| October 2024 | 11th November 2024 | |
| November 2024 | 11th December 2024 | |
| December 2024 | 11th January 2025 | |
| January 2025 | 11th February 2025 | |
| February 2025 | 11th March 2025 | |
| March 2025 | 11th April 2025 | |
| Turnover up to Rs.5 crore (QRMP) | Oct-Dec 2023 | 13th January 2024 |
| Jan-Mar 2024 | 13th April 2024 | |
| Apr-Jun 2024 | 13th July 2024 | |
| Jul-Sept 2024 | 13th October 2024 | |
| Oct-Dec 2024 | 13th January 2025 | |
| Jan-Mar 2025 | 13th April 2025 |
Important Note:
- If you can’t file GSTR-1 on the usual due date due to technical issues, the government sometimes extends the deadline. For example, for March 2024 filings, the deadline is extended to 12th April 2024.
- Taxpayers cannot file GSTR-1 beyond three years from the relevant due date for that period.
What You Need to Have Ready Before Filing GSTR-1?
Before filing GSTR-1, you need to have:
- GST Registration – Your business must be registered under GST to file GSTR-1. Without it, you won’t be able file GSTR.
- Sales Records – Gather all the details about the sales you’ve made, including the names of customers, products or services sold, the total amount, and the GST charged.
- Invoices – Make sure you have all your sales invoices ready, with accurate details like invoice numbers, customer information, and the GST you collected.
- HSN/SAC Codes – If you sell goods, you’ll need to know the HSN codes for each product. For services, you’ll need the SAC code. These codes help identify the type of goods or services for GST purposes.
- GSTIN and Bank Information – Double-check that your GST Identification Number (GSTIN) and bank details are correct and updated.
- Filed Past Returns – Ensure that you’ve filed any previous GST returns, like GSTR-3B, before filing GSTR-1. You can’t file GSTR-1 if there are pending returns.
Step-by-Step Process to File GSTR-1 on GST Portal 2025
Step 1: Log In to the GST Portal
Visit the GST portal and log in with your GSTIN, credential like username, and password.
Step 2: Login and Access the GSTR-1 Section
Navigate to the Service menu and in the drop-down click on Returns > Returns Dashboard.
Step 3: Select the relevant financial period
- Choose the Filing Period – On the ‘File Returns’ page of the GST portal:
- Pick the Financial Year (e.g., 2025-26).
- Select the Quarter (if filing quarterly) or the Month (if filing monthly) from the drop-down menu.
- Click on the SEARCH button.
- Pick How to Prepare Your Return – On the GSTR-1 page, you’ll see two options for preparing your return:
- Online: Enter details directly on the portal.
- Offline: Upload a file prepared using offline tools.
- Preparing Online – If you want to prepare the return online, simply click on Prepare Online to get started.
Step 4: Sections in GSTR-1:
- 4A, 4B, 6B, 6C – B2B, SEZ, Deemed Exports Invoices
- For reporting taxable supplies to registered businesses, SEZ units/developers, and deemed exports.
- 5 – B2C (Large) Invoices
- For taxable supplies to unregistered persons with high invoice values.
- 6A – Export Invoices
- To record all export transactions, including zero-rated supplies.
- 7 – B2C (Others)
- For taxable supplies to unregistered persons with low invoice values.
- 8A, 8B, 8C, 8D – Nil Rated Supplies
- For reporting exempt, nil-rated, or non-GST supplies.
- 9B – Credit/Debit Notes
- Separate sections for:
- Registered recipients.
- Unregistered recipients.
- Separate sections for:
- 11A(1), 11A(2) – Tax Liability on Advances Received
- For GST liability on advances received for future supplies.
- 11B(1), 11B(2) – Adjustment of Advances
- For adjusting advances received earlier against current invoices.
- 12 – HSN-wise Summary of Outward Supplies
- Summary of outward supplies based on HSN codes.
- 13 – Documents Issued
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- Includes invoices, credit/debit notes, and delivery challans issued.
- 14 – Supplies Made Through E-commerce Operators (ECO)
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- For supplies made via e-commerce platforms liable to collect TCS.
- 15 – Supplies Under Section 9(5)
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- For reporting supplies where GST is payable by the recipient under reverse charge.
Step 5: Upload Invoice Data
Uploading invoice data in GSTR-1 is simple. Gather all your sales invoices with accurate details like invoice numbers, dates, GSTINs (for B2B), and taxable amounts. Log in to the GST portal, and either enter the details manually or use the bulk upload feature if you have many invoices. Double-check the data to ensure there are no mistakes.
Step 5: Preview and Submit
Double-check all entries in the preview section before submission. Click “Submit” to lock the data.
Step 6: File with DSC/OTP
Complete the filing process by authenticating with a Digital Signature Certificate (DSC) or the OTP sent to your registered email or mobile. Once filed, you will receive an Acknowledgment Reference Number (ARN).
Using the GST Offline Tool
For businesses handling bulk invoices, the GST Offline Tool is a convenient option:
- Download the tool from the GST portal.
- Enter invoice details offline.
- Generate a JSON file and upload it to the portal.
Amendments and Corrections in GSTR-1
Mistakes in GSTR-1 can be corrected by filing amendments in subsequent returns. Ensure all corrections are completed before filing the annual return or within the prescribed timelines.
GSTR-1 Late Fees and Penalty (As Per Section 47 of the CGST Act)
Filing GSTR-1 late can lead to penalties under Section 47 of the CGST Act, 2017. Here’s an easy breakdown of the charges:
Late Fees for Regular GSTR-1 Filing (Non-Nil Returns)
If you don’t file GSTR-1 on time and you have sales to report, late fees are charged as follows:
- If your turnover is up to ₹1.5 crore: ₹50 per day (₹25 under CGST + ₹25 under SGST), with a maximum of ₹2,000.
- If your turnover is between ₹1.5 crore and ₹5 crore: ₹50 per day, with a maximum of ₹5,000.
- If your turnover is above ₹5 crore: ₹50 per day, with a maximum of ₹10,000.
Late Fees for Nil GSTR-1 Filing
If you don’t have any sales to report (nil return), the late fees are much lower:
- ₹20 per day (₹10 under CGST + ₹10 under SGST), with a maximum of ₹500.
Why Were Late Fees Reduced?
Originally, the late fees were much higher—₹200 per day (₹100 under CGST + ₹100 under SGST) for regular returns and ₹50 per day for nil returns. To help businesses, the government reduced the late fees and capped the maximum amount through Notification No. 20/2021 dated 1st June 2021.
Key Points to Remember:
- Late fees are calculated based on the number of days delayed after the due date.
- The maximum late fee depends on your turnover, as outlined in Section 47.
- Filing on time helps avoid unnecessary penalties and keeps your business GST-compliant.
Best Practices for Accurate Filing
From my experience, these tips can help you file GSTR-1 without errors:
- Keep Good Records: Make sure you have all the details of your sales and purchases well-organized.
- File On Time: Don’t delay! File your GSTR-1 by the due date to avoid extra charges.
- Check Your Invoice Information: Ensure your invoice details like GST numbers, dates, and amounts are correct.
- Use the Right Product Codes: Each product or service has a code (HSN/SAC). Make sure you use the correct one.
- Match with E-Invoices: If you have electronic invoices, make sure they match what you are reporting.
- Report Exports Correctly: If you’re selling goods abroad, ensure they’re marked as zero-rated sales.
- Include Debit and Credit Notes: If you issue any debit or credit notes, report them properly in the return.
- Double-Check Your Return: Before filing, review everything to catch any mistakes.
- Stay Updated on GST Changes: GST rules change often, so stay informed to avoid errors.
- No Changes After Submission: Once you’ve entered your details, don’t change them unless necessary.
