Monthly GSTR 1

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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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Regular taxpayer Frequency of GSTR 1
If AATO> Rs. 5 Crores in the preceding FY Monthly Return only
If AATO< Rs. 5 Crores in the preceding FY Quarterly Return if you opt for QRMP Scheme
Monthly Return if you opt-out of the QRMP Scheme

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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 

Period

Due Date
Apr 2022

11th May 2022

May 2022

11th Jun 2022
Jun 2022

11th Jul 2022

Jul 2022

11th Aug 2022
Aug 2022

11th Sep 2022

Sep 2022

11th Oct 2022
Oct 2022

11th Nov 2022

Nov 2022

11th Dec 2022
Dec 2022

11th Jan 2023

Jan 2023

11th Feb 2023
Feb 2023

11th Mar 2023

Mar 2023

11th Apr 2023

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 

Period

Due Date
Apr 2021

11th May 2021

26th May 2021

May 2021

11th Jun 2021

26th Jun 2021

Jun 2021

11th Jul 2021

Jul 2021

11th Aug 2021
Aug 2021

11th Sep 2021

Sep 2021

11th Oct 2021
Oct 2021

11th Nov 2021

Nov 2021

11th Dec 2021
Dec 2021

11th Jan 2022

Jan 2022

11th Feb 2022
Feb 2022

11th Mar 2022

Mar 2022

11th Apr 2022

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 

Period

Due Date
Apr 2020

11th May 2020

May 2020

11th Jun 2020
Jun 2020

11th Jul 2020

Jul 2020

11th Aug 2020
Aug 2020

11th Sep 2020

Sep 2020

11th Oct 2020
Oct 2020

11th Nov 2020

Nov 2020

11th Dec 2020
Dec 2020

11th Jan 2021

Jan 2021

11th Feb 2021
Feb 2021

11th Mar 2021

Mar 2021

11th Apr 2021

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


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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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