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Complete guide to GSTR-1 filing in India, what is GSTR-1, due dates, step-by-step filing process, eligible taxpayers, and how to file GSTR-1 online in 2026.

GSTR-1 Filing: Due Date, Process & Form Details (2026)

GSTR-1 Filing: What is GSTR-1 Form, Due Date &#038; How to File Online (2026)

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KDK is one of the Oldest name in Tax Compliance be it Income Tax, TDS or GST Software. KDK software is the preferred choice of Tax Practitioners and Corporates for their Tax Filing requirements. KDK Softwares founded in the year 2006, has become a Prominent Brand name in the Taxation / Tax Filing Industry.

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GSTR-1 is a monthly or quarterly return filed by GST-registered suppliers to report all outward supplies (sales and services). It is governed by Section 37 of the CGST Act, 2017. The data reported in GSTR-1 auto-populates buyers' GSTR-2B for ITC claims.

Q1: What is GSTR-1? 

Monthly filers must file GSTR-1 by the 11th of the following month. Quarterly filers under QRMP must file by the 13th of the month following the quarter end (July 13, October 13, January 13, April 13 for respective quarters of FY 2025–26).

Q2: What is the due date for GSTR-1 in 2026? 

Log in to gst.gov.in → Services → Returns → Returns Dashboard → Select period → GSTR-1 → Prepare Online → Fill invoice tables → Preview → Generate Summary → Submit → File with EVC or DSC.

Q3: How do I file GSTR-1 online? 

Composition scheme taxpayers, NRTPs, ISDs, TDS deductors, TCS collectors, and OIDAR service providers are not required to file GSTR-1. They file their respective returns (GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-5A).

Q4: Who is exempt from filing GSTR-1? 

No, GSTR-1 cannot be revised once submitted. Corrections must be made in the amendment tables (Tables 9, 10, 11) of the next tax period's GSTR-1.

Q5: Can GSTR-1 be revised after filing? 

The late fee for missing the GSTR-1 due date is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with supplies, up to a maximum of ₹10,000. For nil returns, the late fee is ₹20 per day up to ₹500.

Q6: What is the late fee for missing the GSTR-1 due date? 

IFF (Invoice Furnishing Facility) is an optional monthly facility for QRMP taxpayers to upload B2B invoice details for the first two months of a quarter (M1 and M2). It ensures buyers' GSTR-2B is updated monthly without waiting for the quarterly GSTR-1. IFF is due by the 13th of the following month.

Tag: Due Date

GSTR-1 Filing: What is GSTR-1 Form, Due Date & How to File Online (2026)