GSTR-1 Due Date, Penalty and How to File
GSTR-1 (GSTR-1 outward supplies (monthly)) applies to Private Limited Company, One Person Company (OPC) and LLP. Monthly statement of outward supplies by the 11th, filed before GSTR-3B. Late fee Rs 50/day (Rs 20 nil) with turnover-based caps. Source: cleartax.in/s/gstr-1
GSTR-1 at a glance
- Form
- GSTR-1
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- Monthly, by the 11th of the next month
- Category
- GST
- Filing portal
- GST Portal
- CA required
- Recommended (a CA/CS helps)
- Penalty / consequence
- Late fee Rs 50/day (Rs 20 nil) with turnover-based caps.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When GSTR-1 applies, and when you can skip it
You are GST-registered as a regular filer. QRMP taxpayers (turnover up to Rs 5 cr who opted in) file GSTR-1 quarterly by the 13th instead.
Even with no outward supplies, a NIL GSTR-1 is mandatory for the period. Do not skip it. (Composition dealers do not file GSTR-1.)
GSTR-1: frequently asked
What is the due date of GSTR-1?+
GSTR-1 (GSTR-1 outward supplies (monthly)) is due monthly, by the 11th of the next month.
Who needs to file GSTR-1?+
GSTR-1 applies to Private Limited Company, One Person Company (OPC) and LLP. You are GST-registered as a regular filer. QRMP taxpayers (turnover up to Rs 5 cr who opted in) file GSTR-1 quarterly by the 13th instead.
What is the penalty for late GSTR-1?+
Late fee Rs 50/day (Rs 20 nil) with turnover-based caps.
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