What is GSTR-1 Return Filing?
GSTR-1 is the foundation of GST compliance because your customers' input tax credit depends on it. The data you report flows into your buyers' GSTR-2B and into your own GSTR-3B liability. Errors can now be corrected through GSTR-1A before filing GSTR-3B. TaxBucket validates invoice data, GSTINs and HSN codes before filing so your customers get their credit on time.
Who needs it?
- All regular GST-registered taxpayers (not composition dealers)
- Monthly filers with turnover above Rs 5 crore
- QRMP taxpayers with turnover up to Rs 5 crore
Key benefits
- Customers receive input tax credit on time
- Accurate auto-population of GSTR-3B
- Fewer mismatches and notices
- Avoids late fees
Documents required
Checklist: keep these ready
- Sales invoices (B2B and B2C)
- Credit and debit notes
- Export invoices and shipping bills
- Advance receipts and adjustments
- HSN-wise summary and document summary
Step-by-step process
- 1
Step 1
Collect and validate the sales register
- 2
Step 2
Check customer GSTINs and HSN codes
- 3
Step 3
Upload invoice data or JSON on the GST portal
- 4
Step 4
Review the summary and file with DSC/EVC
- 5
Step 5
Correct errors through GSTR-1A if needed before GSTR-3B
Key facts: fees, timelines, due dates and penalties
- 1Monthly due date: 11th of the next month
- 2QRMP due date: 13th of the month after the quarter (IFF optional by the 13th of months 1 and 2)
- 3Late fee: Rs 50 per day (Rs 20 per day for nil return), subject to caps
- 4Cannot be filed after three years from the due date
Why choose TaxBucket for GSTR-1 Return Filing?
- 14+ years of experience in tax, GST, MCA and legal compliance
- ISO 9001:2015 certified company with a team of tax and compliance professionals
- Transparent pricing with no hidden charges
- End-to-end online process with a dedicated expert and regular status updates
- Office in South West Delhi; serving clients across India
Frequently asked questions
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 reports invoice-wise details of sales, while GSTR-3B is a summary return used to pay tax and claim input tax credit.
What is IFF?
The Invoice Furnishing Facility lets QRMP taxpayers upload B2B invoices for the first two months of a quarter so their buyers can claim credit earlier.
Can I revise GSTR-1?
There is no revision, but you can amend details in later returns or use GSTR-1A for the same period before filing GSTR-3B.
Is GSTR-1 required if there are no sales?
Yes. A nil GSTR-1 must be filed.
Get expert help with GSTR-1 Return Filing today
Call +91 7838-000-475 or send your enquiry and our expert will get back to you.