GSTR-1: due dates and how to prepare your data in minutes

GSTR-1 is the return in which you report your sales. Your customers' input tax credit depends on it, because what you file shows up in their GSTR-2B. Late or wrong GSTR-1 means unhappy customers.

GSTR-1 due dates

The government sometimes extends a due date. Check the GST portal near the deadline.

Main tables and what goes where

• B2B: every invoice to a registered customer, invoice by invoice, with their GSTIN.
• B2C large: invoices to unregistered customers in another state above ₹1 lakh, invoice by invoice.
• B2C small: all other sales to unregistered customers, as totals by state and rate.
• Credit and debit notes: CDNR for registered customers, CDNUR for unregistered.
• HSN summary: sales by HSN code, with B2B and B2C shown separately.
• Documents issued: the range of invoice numbers used, and any cancelled.

Late fee

The late fee is ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, up to a cap based on turnover. Returns more than three years past their due date can no longer be filed, so do not leave old months pending.

Preparing GSTR-1 data from your invoices

1. Check every B2B customer has a valid GSTIN. A wrong one sends their credit to someone else.
2. Make sure the place of supply is right, so IGST and CGST/SGST are correct.
3. Issue credit notes for returns before the month ends.
4. Download your sales data in the GSTR-1 layout and share it with your CA, or upload it yourself.

CoreAnalytiq gives you one Excel file for any period with the sales register, B2B and B2C tables, HSN summary, credit notes and pending payments. It checks GSTINs as you type them, so mistakes are caught on the invoice, not at filing time.