The GSTR-1 due date is the 11th of the following month for taxpayers who file monthly, and the 13th of the month after the quarter for taxpayers registered under the QRMP scheme. Missing the due date does not stop you from filing later, but it triggers a late fee that accrues for every day of delay and can hold up your buyers' input tax credit. This guide explains the due date pattern, how the late fee is structured, what happens if you file late, and where to verify the current numbers before you file.
What Is the GSTR-1 Due Date?
The GSTR-1 due date is the statutory deadline by which a registered taxpayer must report outward supplies made during a tax period on the GST portal. GSTR-1 covers B2B invoices, B2C summaries, credit and debit notes, exports, and the HSN and document summaries for that period. The due date depends on whether you are a monthly filer or have opted into the QRMP (Quarterly Return Monthly Payment) scheme, and it is set independently of the GSTR-3B due date for the same period.
When Is GSTR-1 Due Each Month or Quarter?
The table below summarises the general due date pattern by filer type. Exact dates can shift for a specific tax period due to government notifications, so treat this as the standard rule rather than a fixed calendar.
| Filer Type | Return Period | General Due Date Pattern |
|---|---|---|
| Monthly filer (turnover above the QRMP threshold or opted out of QRMP) | Calendar month | 11th of the following month |
| QRMP scheme taxpayer | Quarter | 13th of the month after the quarter ends |
| QRMP scheme taxpayer using IFF | Month 1 and Month 2 of the quarter (B2B invoices only) | 13th of the month following that month |
Because due dates are occasionally extended by notification, always confirm the exact date for the period you are filing on the official GST portal at www.gst.gov.in before you rely on it.
How Is the GSTR-1 Late Fee Calculated?
GSTR-1 late fee is charged on a per-day basis for every day the return remains unfiled after the due date, split between the central and state components, and it stops accruing once you file the return or once the applicable cap is reached. The daily rate and the cap differ depending on your turnover slab and whether the return is nil or has actual outward supply data. Because these rates and caps are revised from time to time, do not rely on a fixed rupee figure from an older article — check the current late fee structure on the GST portal at the time you file.
Is the Late Fee Different for a Nil GSTR-1?
Yes. A nil GSTR-1, filed when a business had no outward supplies in the period, generally attracts a lower per-day late fee than a return with actual sales data, though it is still payable if filed after the due date. A nil return is not automatically exempt from late fees just because there is nothing to report — see our guide on how to file a nil GSTR-1 for the filing steps.
Does Filing GSTR-1 Late Attract Interest As Well?
GSTR-1 is a statement of outward supplies, not a payment of tax, so it does not carry its own interest charge the way an unpaid GSTR-3B liability does. However, a delayed GSTR-1 can indirectly affect your GSTR-3B timeline because your buyers rely on your GSTR-1 data to see credit in their GSTR-2B, and portal restrictions can prevent filing a later period's return until an earlier one is cleared.
How Does a Late GSTR-1 Affect Your Buyers' Input Tax Credit?
When you file GSTR-1 late, the invoices in it reach your buyers' GSTR-2B later than expected, which can delay the input tax credit they are able to claim for that period. Buyers who reconcile their purchase register against GSTR-2B every month will notice a missing invoice and may follow up with you directly, so a consistently on-time GSTR-1 is also a vendor-relationship issue, not just a compliance one.
Can You File GSTR-1 After the Due Date Has Passed?
Yes, GSTR-1 can be filed after the due date has passed; the portal does not permanently block a late filing. The late fee keeps accruing for each day of delay up to the applicable cap, and in some cases the portal restricts filing of the next period's GSTR-1 or GSTR-3B until the pending return is submitted. If you have several pending periods, file them in chronological order to avoid cascading blocks.
How to Avoid Missing the GSTR-1 Due Date
- Close your sales data for the period as early as possible instead of waiting for the last week.
- Reconcile marketplace and offline sales against your books before generating the return.
- Review validation warnings on B2B, B2C, HSN, and document summary sections before submission.
- Generate and check the export a few days before the due date so any correction has time to happen.
- Track due dates for every GSTIN separately if you manage multiple registrations.
How OneBooks GST Helps You Stay Ahead of the GSTR-1 Due Date
OneBooks GST is a GST and accounting platform for Indian sellers, accountants, and CA firms that imports marketplace sales from Amazon, Flipkart, Meesho, Myntra, AJIO and JioMart, prepares GSTR-1 with B2B, B2C, credit and debit note, HSN, and document summary sections, and flags validation warnings before you file. Because sales data is imported and reconciled through Admin > Upload Files rather than compiled manually in spreadsheets, you can prepare and review your return well before the due date instead of racing the clock. When the return is ready, OneBooks GST exports it as GSTR-1 JSON for direct upload to the GST portal, along with CSV, Excel, Tally XML, Miracle, and Profit NX formats for your books. If you manage GST across more than one GSTIN, use the GSTR-1 automation workflow inside OneBooks GST to keep each registration's due date and preparation status visible separately, and check the GST calculator when you need a quick tax computation while reviewing invoices. See OneBooks GST plans for details on what is included.
If you file quarterly, pair this with our QRMP scheme and IFF guide to understand how the monthly IFF due date interacts with the quarterly GSTR-1 due date. For the overall filing calendar across return types, see the GST return filing calendar.
Frequently asked questions
What is the due date for filing GSTR-1?
GSTR-1 is generally due on the 11th of the following month for monthly filers and the 13th of the month after the quarter for QRMP scheme taxpayers. Always verify the exact date for your filing period on the GST portal, since due dates are occasionally extended by notification.
Is the GSTR-1 due date different for QRMP taxpayers?
Yes, QRMP scheme taxpayers file GSTR-1 quarterly with a due date of the 13th of the month following the quarter, instead of the 11th of the next month that applies to monthly filers. They may also use the optional Invoice Furnishing Facility (IFF) for the first two months of the quarter.
What is the late fee for filing GSTR-1 after the due date?
GSTR-1 late fee is charged per day of delay, split between central and state components, with the daily rate and maximum cap varying by turnover and by whether the return is nil. Because these figures are revised periodically, check the current late fee structure on the GST portal before you file.
Does a nil GSTR-1 also attract a late fee if filed late?
Yes, a nil GSTR-1 filed after the due date still attracts a late fee, though typically at a lower per-day rate than a return with actual outward supply data. Filing it as soon as possible limits how much the fee accrues.
Can I still file GSTR-1 if I missed the due date?
Yes, GSTR-1 can be filed after the due date has passed, and the late fee accrues until you file or the cap is reached. Some taxpayers may find the portal restricts filing a later period's return until the pending one is cleared, so it is best to file overdue periods in order.
How does a late GSTR-1 filing affect my buyers?
A late GSTR-1 filing delays when your invoices appear in your buyers' GSTR-2B, which can push back the input tax credit they are able to claim for that period. Filing on time helps maintain smooth reconciliation for the businesses that buy from you.
