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Form GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal. Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.
The due dates for GSTR-1 are based on your turnover. Businesses with sales of up to Rs.5 crore have an option to file quarterly returns under the QRMP scheme and are due by 13th of the month following the relevant quarter.
Whereas, those taxpayers who do not opt for the QRMP scheme or have total turnover above Rs.5 crore must file the return every month on or before 11th of the next month. 

Details to be furnished in Form GSTR 1

  1. Invoice level details of supplies to registered persons including those having UIN;
  2. Invoice level details of Inter- State supplies of invoice value greater than Rs.2,50,000 to unregistered persons (consumers);
  3. Details of Credit/Debit Notes issued by the supplier against invoices;
  4. Details of export of goods and services including deemed exports (SEZ);
  5. Summarised state level details of supplies to unregistered persons (consumers);
  6. Summary Details of Advances received in relation to future supply and their adjustment;
  7. Details of any amendments effected to the reported information for either of the above categories;
  8. Nil- rated, exempted, and non-GST supplies; and
  9. HSN/SAC wise summary of outward supplies.

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