Monthly GSTR 1

Last updated on December 7th, 2022 at 08:56 pm

Monthly GSTR 1

Overview of GSTR 1

Form GSTR-1 is a monthly/quarterly return to be furnished by the taxpayer registered as a regular taxpayer. Taxpayers are required to furnish a detailed summary of the outward supplies of goods or services or both in Form GSTR 1. It is mandatory to furnish Form GSTR 1 irrespective of the fact whether there was any business or not.

Note: There is no provision to revise Form GSTR 1. If any amendments are required then that is to be done in the next period’s return.

Note: Taxpayers can also avail of the facility of furnishing Nil Form GSTR 1 via SMS.

Note: Generation of e waybill will be blocked if the taxpayer fails to furnish Form GSTR 1 for two consecutive months – Clause (c) was inserted in Rule 138E vide a CGST notification no. 75/2019 dated 26th December 2019

Taxpayers are bifurcated into monthly and quarterly filers w.e.f. 1st January 2021

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Check the due dates of GST Quarterly Return in Form GSTR 1.

Due Dates of Monthly Return (GSTR 1) for FY 2022-23 

Note 1: Due date for the monthly GSTR 1 was notified as the 11th day of the succeeding month of the tax period under the powers conferred in the second proviso to section 37 vide CGST notification no. 83 dated 10th November 2020

Due Dates of Monthly Return (GSTR 1) for FY 2021-22 

Note 1: Due date for the monthly GSTR 1 was notified as the 11th day of the succeeding month of the tax period under the powers conferred in the second proviso to section 37 vide CGST notification no. 83 dated 10th November 2020

Note 2: Due date for GSTR 1 for the month of Apr 2021 was extended to 26th May 2021 vide CGST notification no. 12 dated 1st May 2021

Note 3: Due date for GSTR 1 for the month of May 2021 was extended to 26th June 2021 vide CGST notification no. 17 dated 1st June 2021

Due Dates of Monthly Return (GSTR 1) for FY 2020-21 

Notifications for monthly GSTR 1 of FY 2021-22

Note 1: Due date for the monthly GSTR 1 for the month of Apr 2020 to Sep 2020 was notified vide CGST notification no. 28/2020 dated 23rd March 2020

Note 2: Due date for the monthly GSTR 1 for the month of Oct 2020 to Mar 2021 was notified vide CGST Notification no. 75 dated 15th October 2020

Note 3: Late fees was waived vide CGST notification no. 33/2020 dated 3rd April 2020 if the

• Monthly Return(GSTR 1) for April 2020 was filed by 30th June 2020.
• Monthly Return(GSTR 1) for May 2020 was filed by 30th June 2020.

Note 4: Late fee was further waived vide a CGST notification no. 53/2020 dated 24th June 2020 if the

• Monthly Return(GSTR 1) for April 2020 was filed by 24^th Jul 2020;
• Monthly Return(GSTR 1) for May 2020 was filed by 28^th Jul 2020;
• Monthly Return(GSTR 1) for June 2020 was filed by 5^th Aug 2020.

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CA Ankita Khetan

Founder at Financepost.in

Chartered Accountant in practice, DipIFRS (from ACCA, UK), Post Graduate in Commerce, Certified Independent Director (from IICA), and holds a certification in Forex and Treasury Management course (by ICAI).

She can be contacted at info.financepost@gmail.com

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