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GSTR1: Know Return Filing, Format, Eligibility & Rules

What is GSTR 1?

GSTR 1 is a monthly return of outward supplies. Essentially, it is a return showing all the sales transactions of a business.

Who needs to file the GSTR 1?

Every business registered under GST, will have to file the GSTR 1.

What is the due date for filing GSTR 1?

  • GSTR 1 for the month of July 2017 is due on 5th September 2017.
  • GSTR 1 for the month of August 2017 is due on 20th September 2017.
  • Starting from the month of September 2017, GSTR 1 is required to be filed by the 10th of the next month (i.e., 10th October for the month of September, etc.).

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Contents of the GSTR 1 form

  1. GSTIN of the business.
  2. Legal name of the business.
  3. Aggregate turnover in the last financial year.
  4. Taxable supplies/sales made to registered persons.
  5. Taxable supplies/sales made to unregistered persons who are outside of the base state and exceeding Rs 2.5 lakhs (i.e., inter-state sales to unregistered persons, for more than Rs 2.5 lakhs).
  6. Zero rated and deemed export sales.
  7. Sales made to unregistered persons not covered in section 5 above.
  8. All sales made through an e-commerce operator.
  9. Inter-state sales to unregistered persons upto a value of Rs 2.5 lakhs.
  10. Nil rated, exempt and non-GST supplies – Supplies which are exempt and not covered in the above sections.
  11. Amendments in taxable sales/supplies made to registered businesses in the previous months.
  12. Amendments in taxable sales/supplies made to unregistered businesses in the previous months.
  13. Details of advances received or adjusted during the month, from the customers.
  14. HSN-wise summary of outward supplies.
  15. Documents issued during the month (containing the serial numbers of the invoices, credit notes and debit notes, issued during the month).

Where should one file the GSTR 1 return?

GSTR 1 has to be filed on the GST portal ( ). The government has provided an offline utility to fill the GSTR 1 return and upload it on the GST portal. It can be downloaded from the following link:

GSTR1 utility

One important point to note, is that the GSTR 1 form once submitted, cannot be revised. You can modify the form by amending details in the next month.