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 2024 | 13th October 2024 |
| April – June 2024 | 13th July 2024 |
| January – March 2024 | 13th April 2024 |
| October-December 2023 | 13th January 2024 |
| July – September 2023 | 13th October 2023 |
| April – June 2023 | 13th July 2023 |
| January – March 2023 | 13th April 2023 |
Turnover More Than 1.5 Crore (Monthly)
| Period (Monthly) | Last Dates |
|---|---|
| July 2024 | 11th August 2024 |
| June 2024 | 11th July 2024 |
| May 2024 | 11th June 2024 |
| April 2024 | 11th May 2024 |
| March 2024 | 12th April 2024 | |
| February 2024 | 11th March 2024 |
| January 2024 | 11th February 2024 |
| December 2023 | 11th January 2024 |
| November 2023 | 11th December 2023 |
| October 2023 | 11th November 2023 |
| September 2023 | 11th October 2023 |
| August 2023 | 11th September 2023 |
| July 2023 | 11th August 2023 |
| June 2023 | 11th July 2023 | “31st July for Manipur“ |
| May 2023 | 11th June 2023 | “31st July for Manipur“ |
| April 2023 | 11th May 2023 | “31st July for Manipur“ |
| March 2023 | 11th April 2023 |
| February 2023 | 11th March 2023 |
| January 2023 | 11th February 2023 |
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
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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.
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