Summary
- GSTR‑1 is a monthly/quarterly statement of outward supplies; monthly (11th) for turnover > INR 5 crore, quarterly (13th) under QRMP. [cleartax.in]
- From July 2025 onward, filings older than 3 years past the original due date are permanently blocked by the portal. [cleartax.in]
- Errors must be corrected via GSTR‑1A before GSTR‑3B; nil returns are mandatory. [cleartax.in]
Extended article
GSTR‑1 is the foundation for the entire GST return cycle in India — the data flows directly into the recipient’s GSTR‑2B and into the summary GSTR‑3B. It contains 13 sections capturing B2B invoices, inter‑state B2C above INR 2.5 lakh, exports/deemed exports, credit/debit notes, HSN summaries and documents issued. Late fees are ₹50/day (₹20 for nil) with turnover‑linked caps. Recent changes include manual HSN entry replaced with drop‑down selection, split of Table 12 into B2B/B2C tabs, and the 3‑year filing bar. [cleartax.in], [taxbabuji.com]
Sources:
- ClearTax – GSTR‑1
- Angel One – GSTR‑1 Guide
- TaxBabuji – 2025 Late Fees Chart [cleartax.in]
- [angelone.in]
- [taxbabuji.com]
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