Your Comprehensive Guide to Filing GST Returns

Welcome to Trisuka, your trusted partner in all your financial and accounting needs. As a leading CA firm, we understand the importance of complying with the ever-changing tax regulations. One such crucial compliance requirement is the filing of GSTR-1. In this article, we will provide you with a comprehensive guide to GSTR-1, including its definition, required documents, filing process, eligibility criteria, and the pros and cons associated with it. Additionally, we will address the five most commonly asked questions about GSTR-1.



GSTR-1 is a monthly or quarterly return that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) regime. It contains details of all outward supplies or sales made during a specific period. GSTR-1 is designed to capture important information such as invoice details, taxable value, and the amount of tax collected on outward supplies.

To successfully file GSTR-1, you will need the following documents:

  • Invoices issued to registered taxpayers
  • Invoices issued to unregistered taxpayers, if the total invoice value exceeds a specified threshold
  • Credit and debit notes issued during the reporting period
  • Details of exports and supplies made to Special Economic Zones (SEZs)
  • Details of any amendments or corrections made to previously filed GSTR-1 returns
  • Log in to the GST portal using your registered credentials.
  • Select the “Services” tab and navigate to “Returns” to access the GSTR-1 form.
  • Fill in the necessary details of outward supplies, including invoice information, taxable value, and tax collected.
  • Verify the data entered and save it as a draft.
  • Once you are confident that the information is accurate, submit the GSTR-1 form.
  • After submission, a unique reference number (ARN) will be generated as confirmation of successful filing.

All regular registered taxpayers are required to file GSTR-1. However, small taxpayers who have opted for the Composition Scheme are exempt from filing GSTR-1. Additionally, businesses with nil or no outward supplies during a particular period may also be exempt from filing GSTR-1, subject to certain conditions.

  • Compliance with GST regulations:
    Filing GSTR-1 ensures that your business complies with the legal requirements and avoids penalties.

  • Accurate reporting:
    GSTR-1 captures essential details of outward supplies, promoting transparency and accurate reporting.

  • Input tax credit reconciliation:
    GSTR-1 facilitates reconciliation with the GSTR-2A filed by your suppliers, ensuring the smooth flow of input tax credit.

  • Time-consuming process: Preparing and filing GSTR-1 can be time-consuming, especially for businesses with a high volume of transactions.
  • Complexity: The GSTR-1 form requires meticulous reporting and adherence to specific guidelines, which may be challenging for some businesses.
  • Potential errors: Inaccurate reporting or missing details in GSTR-1 can lead to tax liabilities and reconciliation issues.


  1. Does due date for filing GSTR-1 varies?
    The due date for filing GSTR-1 varies based on the turnover of the taxpayer. For monthly filers, it is usually the 11th of the following month, while for quarterly filers, it is generally the 30th of the month following the end of the quarter.

  2. Are there any penalties for late or non-filing of GSTR-1?
    Yes, there are penalties for late or non-filing of GSTR-1. The late fee is Rs. 50 per day for each return, subject to a maximum of Rs. 5,000. Additionally, non-filing or incorrect filing of GSTR-1 can lead to legal consequences and restrictions on certain business activities.

  3. Can I make changes to my GSTR-1 after submission?
    No, you cannot make changes to GSTR-1 after submission. However, you can make amendments or corrections in the subsequent GSTR-1 return. It is important to ensure accuracy while filing to avoid the need for frequent amendments.

  4. Is it possible to revise GSTR-1 after filing?
    No, GSTR-1 cannot be revised after filing. However, any corrections or modifications can be made in the next period’s GSTR-1 return. It is crucial to carefully review the information before submission to avoid errors.

  5. How do I reconcile the data in my GSTR-1 with my supplier’s GSTR-2A?
    To reconcile the data in your GSTR-1 with your supplier’s GSTR-2A, you can compare the details of outward supplies mentioned in your GSTR-1 with the corresponding inward supplies in GSTR-2A. Any discrepancies should be resolved with your suppliers to ensure accurate reporting and seamless input tax credit reconciliation.

**Please note that while these answers provide a general understanding, it is always advisable to consult with professionals or legal experts for specific guidance to your unique circumstances.