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Background GSTR-1 is a crucial component of the Goods and Services Tax (GST) system implemented in India. It’s essentially a monthly or quarterly return that businesses registered under GST need to file to provide details of outward supplies of goods or services. In simpler terms, it’s a summary of all sales made during the given period.

Every registered GST taxpayer must file GSTR-1, regardless of whether there have been any outward supplies during the reporting period. It requires taxpayers to provide details of sales invoices issued during the reporting period, along with other necessary information such as the recipient’s GSTIN (Goods and Services Tax Identification Number), HSN (Harmonized System of Nomenclature) code of goods, etc.

The frequency of filing GSTR-1 depends on the taxpayer’s turnover. Businesses with a turnover of up to ₹1.5 crores have the option to file it quarterly, while those with a turnover exceeding this threshold must file it monthly. The due dates for filing GSTR-1 are typically the 10th, 11th, or 13th of the month following the end of the reporting period, depending on the taxpayer’s turnover and whether they opt for monthly or quarterly filing.

Relevance of GSTR 1 GSTR-1 serves as the basis for recipients to claim Input Tax Credit. The details provided in GSTR-1 by the supplier get populated in the GSTR 2A /2B and same are used by the recipient to reconcile their purchases and claim the ITC.

It promotes transparency in the tax system by ensuring that all outward supplies made by businesses are properly documented and reported. This helps in curbing tax evasion and ensuring compliance with GST regulations.

Discrepancies between GSTR-1 and GSTR-2A may lead to notices and further scrutiny by tax authorities. Filing GSTR-1 is a legal obligation under the GST law. Non-compliance or delayed filing may attract penalties and interest charges.

In essence, GSTR-1 is not just a routine compliance requirement; it’s a critical tool for maintaining the integrity and efficiency of the GST system in India.

Considering the relevance of GSTR 1 in the whole GST system and usefulness of it. Dates for the filling of GSTR 1 was extended from time to time to facilitate the taxpayer for filing GSTR 1.

Due date table for GSTR 1 is prepared and sharing with this article along with reference to  relevant notification.

Due Dates for GSTR 1.
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevant Notification Due date Relevant Notification
F.Y. 2017-18
Jul 17 to Mar 18 1) 31 Oct 2018
2) 31 March 2019*
*Taxpayer covered by N T 31/2018
1) Notification No 44/2018 dated 10 Sep 2018
2)Notification No 72/2018 dated 31 Dec 2018
1) 31 Oct 2018
2) 31 March 2019*
*Taxpayer covered by N T 31/2018
1) Notification No 43/2018 dated 10 Sep 2018
2) Notification No 71/2018 dated 31 Dec 2018
F.Y. 2018-19
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevant Notification Due date Relevant Notification
Apr-18 1) 31 Oct 2018
2) 31 March 2019*
1) Notification No 44/2018 dated 10 Sep 2018
2)Notification No 72/2018 dated 31 Dec 2018
1) 31 Oct 2018
2) 31 March 2019*
1) Notification No 43/2018 dated 10 Sep 2018
2) Notification No 71/2018 dated 31 Dec 2018
May-18 1) 31 Oct 2018
2) 31 March 2019*
1) Notification No 44/2018 dated 10 Sep 2018
2)Notification No 72/2018 dated 31 Dec 2018
Jun-18 1) 31 Oct 2018
2) 31 March 2019*
1) Notification No 44/2018 dated 10 Sep 2018
2)Notification No 72/2018 dated 31 Dec 2018
Jul-18 1) 31 Oct 2018
2) 31 March 2019*
1) Notification No 44/2018 dated 10 Sep 2018
2)Notification No 72/2018 dated 31 Dec 2018
1) 31 Oct 2018
2) 15 Nov 2018- Some states / UT
3) 30 Nov 2018-for Srikakulam (AP )
4) 31 March 2019*
1) Notification No 43/2018 dated 10 Sep 2018
2) Notification No.43/2018 dated 10 Sep 2018
3) Notification No 64/2018 dated 29 Nov 2018
4) Notification No 71/2018 dated 31 Dec 2018
Aug-18 1) 31 Oct 2018
2) 31 March 2019*
1) Notification No 44/2018 dated 10 Sep 2018
2)Notification No 72/2018 dated 31 Dec 2018
Sep-18 1) 31 Oct 2018
2) 30 Nov 2018-for Srikakulam (AP )
3) 31 March 2019*
1)Notification No 44/2018 dated 10 Sep 2018
2) Notification No 63/2018 dated 29 Nov 2018
3) Notification No 72/2018 dated 31 Dec 2018
Oct-18 1) 11 Nov 2018
2) 30 Nov 2018 for Srikakulam (AP)
3) 20 Dec 2018 for Tamil Nadu state
4) 31 March 2019*
1) Other than 2 & 3 Below
2) Notification No 63/2018 dated 29 Nov 2018.
3) Notification No 63/2018 dated 29 Nov 2018
4) Notification No 72/2018 dated 31 Dec 2018
1) 31-01-2019
2) 31 March 2019*
1) Notification No 43/2018 dated 10 Sep 2018
2) Notification No 71/2018 dated 31 Dec 2018
Nov-18 1) 10-12-2018
2) 31 March 2019*
1) Other than (2)
2) Notification No 72/2018 dated 31 Dec 2018
Dec-18 1) 10-01-2019
2) 31 March 2019*
1) Other than (2)
2) Notification No 72/2018 dated 31 Dec 2018
Jan-19 1) 10-02-2019
2) 31 March 2019*
1) Other than (2)
2) Notification No 72/2018 dated 31 Dec 2018
30-Apr-19 Notification No 43/2018 dated 10 Sep 2018
Feb-19 1) 10-03-2019
2) 31 March 2019*
1) Other than (2)
2) Notification No 72/2018 dated 31 Dec 2018
Mar-19 13-Apr-19 Notification No 17/2017 dated 10 April 2019
*Taxpayer covered by N T 31/2018  *Taxpayer covered by N T 31/2018
F.Y. 2019-20
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevant Notification Due date Relevant Notification
Apr-19 1) 11 May 2019 (NN 12/2019)
2) 10 June 2019-Some State Odisha
1) Notification No 12/2019 dated 07 March 2019
2) Notification No 23/2019 dated 11 May 2019
31-Jul-19 Notification No. 11/2019 dated 07 March 19
May-19 11-Jun-19 Notification No 12/2019 dated 07 March 2019
Jun-19 11-Jul-19 Notification No 12/2019 dated 07 March 2019
Jul-19 1) 11 Aug 2019
2) 24 March 2020 for J & K
1) Notification No 12/2019 dated 07 March 2019
2) Notification No 23/2020 dated 23 March 20
1) 31-Oct-2019
2) 24 March 2020 for J & K
1) Notification No. 11/2019 dated 28 June 2019
2) Notification No. 24/2020 dated 24 March 2020
Aug-19 1) 11 Sep 2019
2) 24 March 2020 for J & K
1) Notification No 12/2019 dated 07 March 2019
2) Notification No 23/2020 dated 23 March 20
Sep-19 1) 11 Oct 2019
2) 24 March 2020 for J & K
1) Notification No 12/2019 dated 07 March 2019
2) Notification No 23/2020 dated 23 March 20
Oct-19 1) 11 Nov 2019
2) 2) 24 March 2020 for J & K
1) Notification No 12/2019 dated 07 March 2019
2) Notification No 23/2020 dated 23 March 20
1) 31-Jan-2020
2) 24 March 2020 for J & K and Laddakh
1) Notification No. 45/2019 dated 09 Oct 2019
2) Notification No. 21/2020 ,Dated 23 March 2020
Nov-19 1) 11.12.2019 (NN 46/2019)
2) 31 Dec 2019-Assam, Manipur and Tripura
3) 24 March 2019 for J & K
1)Notification No 46/2019 dated 09 Oct 2019
2)Notification No 76/2019 dated 26 Dec 2019
3) Notification No 23/2020 dated 23 March 20
Dec-19 1) 11-01-2020
2) 24 March 2019 for J & K
1)Notification No 46/2019 dated 09 Oct 2019
2) Notification No 23/2020 dated 23 March 20
Jan-20 1) 11 Feb 2020
2) 24 March 2019 for J & K
1)Notification No 46/2019 dated 09 Oct 2019
2) Notification No 23/2020 dated 23 March 20
30-Apr-20 Notification No. 45/2019 dated 09 Oct 2019
Feb-20 1) 11 March 2020
2) 24 March 2019 for J & K
1)Notification No 46/2019 dated 09 Oct 2019
2) Notification No 23/2020 dated 23 March 20
Mar-20 1) 11 April 2020
2) 24 March 2019 for J & K
1)Notification No 46/2019 dated 09 Oct 2019
2) Notification No 23/2020 dated 23 March 20
F.Y. 2020-21
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevent Notification Due date Relevent Notification
Apr-20 11-May-20 Notification No 28/2020 dated 23 March 2020 13-Jul-20
May-20 11-Jun-20 Notification No 28/2020 dated 23 March 2020
Jun-20 11-Jul-20 Notification No 28/2020 dated 23 March 2020
Jul-20 11-Aug-20 Notification No 28/2020 dated 23 March 2020 13-Oct-20
Aug-20 11-Sep-20 Notification No 28/2020 dated 23 March 2020
Sep-20 11-Oct-20 Notification No 28/2020 dated 23 March 2020
Oct-20 10-Nov-20 13-Jan-21
Nov-20 10-Dec-20
Dec-20 10-Jan-21
Jan-21 11-Feb-21 Notification No 83/2020 dated 10 Nov 2020 13-Apr-21
Feb-21 11-Mar-21 Notification No 83/2020 dated 10 Nov 2020
Mar-21 11-Apr-21 Notification No 83/2020 dated 10 Nov 2020
F.Y. 2021-22
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevant Notification Due date Relevant Notification
Apr-21 25-May-21 Notification No 12/2021 dated 01 May 2021 13-Jul-21
May-21 26 June 2021 (NN 17/2021) Notification No 17/2021 dated 01 June 2021
Jun-21 11-Jul-21 Notification No. 83/2020-dated 10th Nov 2020.
Jul-21 11-Aug-21 Notification No. 83/2020-dated 10th Nov 2020. 13-Oct-21
Aug-21 11-Sep-21 Notification No. 83/2020-dated 10th Nov 2020.
Sep-21 11-Oct-21 Notification No. 83/2020-dated 10th Nov 2020.
Oct-21 11-Nov-21 Notification No. 83/2020-dated 10th Nov 2020. 13-Jan-22
Nov-21 11-Dec-21 Notification No. 83/2020-dated 10th Nov 2020.
Dec-21 11-Jan-22 Notification No. 83/2020-dated 10th Nov 2020.
Jan-22 11-Feb-22 Notification No. 83/2020-dated 10th Nov 2020. 13-Apr-22
Feb-22 11-Mar-22 Notification No. 83/2020-dated 10th Nov 2020.
Mar-22 11-Apr-22 Notification No. 83/2020-dated 10th Nov 2020.
F.Y. 2022-23
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevant Notification Due date Relevant Notification
Apr-22 11-May-22 Notification No. 83/2020-dated 10th Nov 2020. 13-Jul-22
May-22 11-Jun-22 Notification No. 83/2020-dated 10th Nov 2020.
Jun-22 11-Jul-22 Notification No. 83/2020-dated 10th Nov 2020.
Jul-22 11-Aug-22 Notification No. 83/2020-dated 10th Nov 2020. 13-Oct-22
Aug-22 11-Sep-22 Notification No. 83/2020-dated 10th Nov 2020.
Sep-22 11-Oct-22 Notification No. 83/2020-dated 10th Nov 2020.
Oct-22 11-Nov-22 Notification No. 83/2020-dated 10th Nov 2020. 13-Jan-23
Nov-22 1) 11 Dec 2022
2) 13 Nov 2022-Some State of Tamil Nadu
1) Other than (2)
2)Notification No 25/2022 dated 13 Dec 2022
Dec-22 11-Jan-23 Notification No. 83/2020-dated 10th Nov 2020.
Jan-23 11-Feb-23 Notification No. 83/2020-dated 10th Nov 2020. 13-Apr-23
Feb-23 11-Mar-23 Notification No. 83/2020-dated 10th Nov 2020.
Mar-23 11-Apr-23 Notification No. 83/2020-dated 10th Nov 2020.
F.Y. 2023-24
Turnover more than 1.5 Cr Turnover upto 1.5 Cr-(Quarterly Basis)
Month Due date Relevant Notification Due date Relevant Notification
Apr-23 1) 11 May 2023
2) 25 Aug 2023 for Manipur
1) Other than (2)
2)Notification No 41/2022 dated 25 Aug 2023
13-Jul-23
May-23 1) 11 June 2023
2) 25 Aug 2023 for Manipur
1) Other than (2)
2)Notification No 41/2022 dated 25 Aug 2023
Jun-23 1) 11 July 2023
2) 25 Aug 2023 for Manipur
1) Other than (2)
2)Notification No 41/2022 dated 25 Aug 2023
Jul-23 1) 11 Aug 2023
2) 25 Aug 2023 for Manipur
1) Other than (2)
2)Notification No 41/2022 dated 25 Aug 2023
13-Oct-23
Aug-23 11-Sep-23 Notification No. 83/2020-dated 10th Nov 2020.
Sep-23 11-Oct-23 Notification No. 83/2020-dated 10th Nov 2020.
Oct-23 11-Nov-23 Notification No. 83/2020-dated 10th Nov 2020. 13-Jan-24
Nov-23 11-Dec-23 Notification No. 83/2020-dated 10th Nov 2020.
Dec-23 11-Jan-24 Notification No. 83/2020-dated 10th Nov 2020.
Jan-24 11-Feb-24 Notification No. 83/2020-dated 10th Nov 2020. 13-Apr-24
Feb-24 11-Mar-24 Notification No. 83/2020-dated 10th Nov 2020.
Mar-24 12-Apr-24 Notification No 09/2024 dated 12 April 2024

Disclaimer: The information in this document is for educational purposes only and nothing conveyed or provided should be considered as legal, accounting or tax advice. User is advised to apply his/her analytical skills before implementing any or all the suggestions above. The suggestions are given, keeping in mind the present legal position.

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