What is GSTR 1 and How to File it?


The GSTR 1 is a statement of Outward Supplies to be filed by all normal and casual registered taxpayers. The GSTR 1 statement consist of outward supplies of goods and services or both. Also, it contains the details of outward supplies of goods and services.

Who should file GSTR 1?

The GSTR 1 shall be filed by every registered taxable person, except the following type of taxpayers:

  • Input service distributor
  • Composition taxpayer
  • Persons liable to deduct tax u/s 51
  • Persons liable to collect tax u/s 52

Who Can file GSTR 1 on Quarterly Basis?

  • If your taxable turnover during the previous financial year was up to Rs. 1.5 Crore or
  • If you are a registered taxpayer in the current financial year and expect your aggregate turnover to be up to Rs. 1.5 Crores then you can file your GSTR 1 quarterly.

How to File GSTR 1?

Here are the quick steps to file your GSTR 1.

  • visit www.gst.gov.in URL and log in to the GST Portal with your credentials.
  • Click on the Services > Returns > Returns Dashboard option.
  • Select the Financial Year, Quarter, and Period (Month) for which you want to file the return
  • Click the SEARCH button.
  • Choose the option to file GSTR 1 by preparing in offline/online mode.

Related Articles

How to prepare GSTR 1 offline?

The offline filing system becomes easy to file the GSTR1 on a quarterly basis. Also, the taxpayer can file GSTR 1 nil return with the offline facility. more

How to file GSTR 1 online?

The regular GST registered taxpayer is required to file GSTR 1 monthly or quarterly basis. Find here the online filing process of GSTR 1. more

GSTR 1 Due date with Extension

The GSTR 1 must be filed on or before the 11th of the next taxable period. Check out the due dates of GSTR 1 with an extension if any. more

Late fees of GSTR 1

The late fees of GSTR 1 are Rs. 50/- per day till the date of filing for return with tax liability. Whereas Rs. 20/- per day for nil return filing. more

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