GSTR 1 is a return form for the regular taxpayers whose turnover is coss more than or uotp 1.5 crores. It has been filed every 11th of the month and quarterly return. The CBIC department has published the filing guide of GSTR-1 return form in a PDF format. Here we are describe the GSTR-1 filing process with all the rules and regulation for the outward suppliers.
All the registered taxpayers need to file the return except:
- Input Service Distributors
- Composition Dealers
- Non-resident Taxable Person
- Taxpayers liable to collect TCS
- Taxpayers liable to deduct TDS
- Suppliers of OIDAR (Online Information and Database Access or Retrieval)
- Due Date of GSTR-1 Form
Turnover Up To 1.5 Crore (Quarterly)
| Period (Quarterly) | Last Dates |
|---|
| July – September 2025 | 13th October 2025 |
| April – June 2025 | 13th July 2025 |
| January – March 2025 | 13th April 2025 |
| October-December 2024 | 15th January 2025 |
Turnover More Than 1.5 Crore (Monthly)
| Period (Monthly) | Last Dates |
|---|
| September 2025 | 11th October 2025 |
| August 2025 | 11th September 2025 |
| July 2025 | 11th August 2025 |
| June 2025 | 11th July 2025 |
| May 2025 | 11th June 2025 |
| April 2025 | 11th May 2025 |
| March 2025 | 11th April 2025 |
| February 2025 | 11th March 2025 |
| January 2025 | 11th February 2025 |
| December 2024 | 13th January 2025 |
GSTR 1 IFF Quarterly Filing as per QRMP Scheme
| Period (Quarterly) | Last Dates |
|---|
| September 2025 | 13th October 2025 |
| August 2025 | 13th September 2025 |
| July 2025 | 13th August 2025 |
| June 2025 | 13th July 2025 |
| May 2025 | 13th June 2025 |
| April 2025 | 13th May 2025 |
| March 2025 | 13th April 2025 |
| February 2025 | 13th March 2025 |
| January 2025 | 13th February 2025 |
| December 2024 | 15th January 2025 |
GSTR 1 Interest on Late Payment
If the taxpayers miss the due date of GSTR-1 filing it will be attract 18 per cent per annum interest.
Important Terms for GSTR 1 Form
- GSTIN: Goods and Services Taxpayer Identification Number
- UIN: Unique Identification Number
- UQC: Unit Quantity Code
- B2B: One registered Taxpayer to another registered taxpayer
- B2C: One registered to another unregistered person
- POS: Place of Supply of Goods and Services
- SAC: Services accounting code (Services Accounting code is filled in case of the supply of services)
GSTR 1 Form Format
To comply with the Goods and Services Tax laws in a certain country is to follow its rules and regulations. You can also check out about GST Compliance Services here.
ReplyDelete