Last updated: December 16th, 2022 6:05 PM

Guide to GSTR-1 Filing

GSTR-1 Filing for Taxpayers with annual Turnover of above Rs.1.5 Crore

GSTR-1 filing applies to all the individuals who have registered for GST. The individual shall file on the 10th of every month if the annual turnover exceeds Rs.1.5 crores. However, if the taxpayer holds less than Rs.1.5 crore as annual income, the individual shall process the GSTR-1 filing every quarter. GSTR-1 or return of outward supply would contain item wise detail of goods and services supplied with HSN or SAC codes and supply with respect to all B2B transactions. Further, it shall also include details of all inter-state supplies of B2C transactions above Rs.2.5 lakhs and all other invoices of less than Rs.2.50 lakhs. The list shall detail with state wise summary of all B2C transactions. In this article, we look at GSTR-1 in detail.

Due Dates Modified

The Government of India (GoI) recently deferred the due date for filing GSTR 1 from 11th April to the 13^th. In addition, the following mentions the due dates for filing GSTR 1 for the months of April, May and June 2019:

• April 2019