{"id":7102,"date":"2025-06-26T12:18:45","date_gmt":"2025-06-26T12:18:45","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7102"},"modified":"2025-06-26T12:18:49","modified_gmt":"2025-06-26T12:18:49","slug":"gstr-1","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/gstr-1\/","title":{"rendered":"GSTR-1"},"content":{"rendered":"<p>If you&rsquo;re a business owner in India registered under <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GST<\/a>, understanding <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gstr-1\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GSTR-1<\/a> is crucial. Think of GSTR-1 as a sales report card you submit to the government, detailing all your outward supplies. Let&rsquo;s break it down in simple terms.<\/p>\n\n\n\n<h2 id=\"what-is-gstr-1\" class=\"wp-block-heading\">What is GSTR-1?<\/h2>\n\n\n\n<p>GSTR-1 is a monthly or quarterly return that registered GST <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a>payers must file. It contains details of all outward supplies (sales) made during a tax period. This return helps the government track sales and ensures transparency in the tax system.<\/p>\n\n\n\n<h2 id=\"who-should-file-gstr-1\" class=\"wp-block-heading\">Who Should File GSTR-1?<\/h2>\n\n\n\n<p>Every registered person under GST is required to file GSTR-1, regardless of whether there are any transactions during the period or not. However, the following registered persons are not required to file GSTR-1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Input Service Distributors<\/li>\n\n\n\n<li>Composition Dealers<\/li>\n\n\n\n<li>Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves<\/li>\n\n\n\n<li>Non-resident taxable persons<\/li>\n\n\n\n<li>Taxpayers liable to collect TCS<\/li>\n\n\n\n<li>Taxpayers liable to deduct <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tds\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>TDS<\/a><\/li>\n<\/ul>\n\n\n\n<h2 id=\"due-dates-for-filing-gstr-1\" class=\"wp-block-heading\">Due Dates for Filing GSTR-1<\/h2>\n\n\n\n<p>The due dates for GSTR-1 depend on your aggregate turnover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Monthly Filing<\/strong>: Businesses with a turnover of more than &#x20B9;5 crore must file GSTR-1 on or before the 11th of the next month.<\/li>\n\n\n\n<li><strong>Quarterly Filing (QRMP Scheme)<\/strong>: Businesses with a turnover of up to &#x20B9;5 crore can opt for quarterly filing. The due date is the 13th of the month following the quarter.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"steps-to-file-gstr-1\" class=\"wp-block-heading\">Steps to File GSTR-1<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Login<\/strong>: Visit the GST Portal and log in with your credentials.<\/li>\n\n\n\n<li><strong><a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/nav\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>Nav<\/a>igate<\/strong>: Click on the &#x201C;Services&#x201D; tab, select &#x201C;Returns,&#x201D; and then &#x201C;Returns Dashboard.&#x201D;<\/li>\n\n\n\n<li><strong>Select Period<\/strong>: Choose the relevant Financial Year and Return Filing Period.<\/li>\n\n\n\n<li><strong>Prepare Return<\/strong>: Click on &#x201C;Prepare Online&#x201D; or &#x201C;Prepare Offline&#x201D; and fill in the necessary details.<\/li>\n\n\n\n<li><strong>Submit<\/strong>: After entering all details, click &#x201C;Submit&#x201D; to validate the information.<\/li>\n\n\n\n<li><strong>File Return<\/strong>: Once validated, click &#x201C;File GSTR-1&#x201D; and sign using DSC or EVC.<\/li>\n\n\n\n<li><strong>Acknowledgment<\/strong>: Upon successful filing, an Acknowledgment Reference Number (ARN) will be generated.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"late-fees-for-gstr-1\" class=\"wp-block-heading\">Late Fees for GSTR-1<\/h2>\n\n\n\n<p>If you miss the due date for filing GSTR-1, late fees are applicable:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>For Returns with Transactions<\/strong>:\n<ul class=\"wp-block-list\">\n<li>&#x20B9;50 per day (&#x20B9;25 CGST + &#x20B9;25 SGST)<\/li>\n\n\n\n<li>Maximum late fee:\n<ul class=\"wp-block-list\">\n<li>&#x20B9;2,000 for turnover up to &#x20B9;1.5 crore<\/li>\n\n\n\n<li>&#x20B9;5,000 for turnover between &#x20B9;1.5 crore and &#x20B9;5 crore<\/li>\n\n\n\n<li>&#x20B9;10,000 for turnover above &#x20B9;5 crore<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>For Nil Returns<\/strong>:\n<ul class=\"wp-block-list\">\n<li>&#x20B9;20 per day (&#x20B9;10 CGST + &#x20B9;10 SGST)<\/li>\n\n\n\n<li>Maximum late fee: &#x20B9;500<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><em>Note: Late fees are calculated from the due date until the actual date of filing.<\/em><\/p>\n\n\n\n<h2 id=\"revising-gstr-1\" class=\"wp-block-heading\">Revising GSTR-1<\/h2>\n\n\n\n<p>Once GSTR-1 is filed, it cannot be revised. However, any errors or omissions can be rectified in the su<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/bse\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>bse<\/a>quent month&rsquo;s return. It&rsquo;s essential to ensure accuracy while filing to avoid complications.<\/p>\n\n\n\n<h2 id=\"key-takeaways\" class=\"wp-block-heading\">Key Takeaways<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTR-1 is a mandatory return for all registered GST taxpayers detailing outward supplies.<\/li>\n\n\n\n<li>Filing frequency (monthly or quarterly) depends on your turnover.<\/li>\n\n\n\n<li>Timely filing avoids late fees and ensures smooth compliance.<\/li>\n\n\n\n<li>Always double-check entries before submission, as revisions are not allowed post-filing.<\/li>\n<\/ul>\n\n\n\n<p>Understanding and complying with GSTR-1 requirements is crucial for maintaining good standing under the GST regime. Regular and accurate filings not only keep you compliant but also build trust with your clients and the government.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you&#x2019;re a business owner in India registered under GST, understanding GSTR-1 is crucial. Think of GSTR-1 as a sales report card you submit to the government, detailing all your outward supplies. Let&#x2019;s break it down in simple terms. What is GSTR-1? GSTR-1 is a monthly or quarterly return that registered GST taxpayers must file. [&#x2026;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7102","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7102\/revisions"}],"predecessor-version":[{"id":7115,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7102\/revisions\/7115"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}