CA Helper
GST

GSTR-1, Outward Supply Return

Return reporting all outward supplies (sales) made during the period, invoice by invoice for B2B transactions.

Who files it

Every regular registered GST taxpayer.

Frequency

Monthly or quarterly (QRMP scheme)

Due date

11th of the following month (monthly filers); 13th of the month after the quarter (QRMP filers)

Filed with

GST portal

GSTR-1 is where a buyer's input tax credit eligibility actually originates: what a supplier reports here flows into the buyer's GSTR-2B, which is why a supplier who files late or inaccurately creates a downstream problem for every buyer relying on that credit.

QRMP scheme taxpayers can optionally use the Invoice Furnishing Facility (IFF) to upload B2B invoices monthly even though their GSTR-1 itself is filed quarterly, which helps their buyers claim credit sooner rather than waiting for the full quarter.

This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.

Read more

GSTR-1 vs GSTR-3B: Understanding India's GST Return Filing Cycle

One return reports your sales invoice by invoice, the other is where you pay your tax bill. Letting the two drift apart is where GST compliance actually breaks down.

Related terms

GSTIN (GST Identification Number)A unique 15-digit number assigned to every entity registered under GST, combining the state code, PAN, and a few check digits.Input Tax Credit (ITC)Credit for GST already paid on business purchases, which can be set off against GST payable on sales, so tax is effectively paid only on the value added at each stage.GST Returns (GSTR)Periodic filings that report a business's sales, purchases, and tax liability under GST, most commonly GSTR-1 for outward supplies and GSTR-3B for the summary tax payment.

← Back to Forms Library