When is GSTR-1 due for monthly and QRMP filers?

What does GSTR-1 report?

GSTR-1 is the outward supplies return. You report your sales invoice by invoice: B2B supplies, B2C summaries, credit and debit notes, exports, and amendments. It does not pay any tax. That job belongs to GSTR-3B, which settles the net liability for the period.

The two returns work as a pair. GSTR-1 tells the system what you sold. GSTR-3B tells the system what you owe and pays it. Because GSTR-1 has no tax payment attached, filers sometimes treat its due date as soft. That is a mistake, because your GSTR-1 decides how much input tax credit your buyers can claim.

This page covers the GSTR-1 date and the IFF window only. For a line-by-line comparison of the two returns and how to reconcile them, read GSTR-1 against GSTR-3B. For every GST return date on one calendar, including GSTR-9, read the GST return due date guide.

What is the GSTR-1 due date?

The due date depends on whether you file monthly or under the Quarterly Return Monthly Payment scheme.

Compare this with GSTR-3B, where the monthly date is the 20th and the QRMP quarterly date is the 22nd or 24th by state group. GSTR-1 always comes first in the month, because the supply data has to be in the system before the tax return that relies on it.

What if the 11th falls on a Sunday or holiday?

The GSTR-1 due date stays the 11th even when it falls on a Sunday or a public holiday, because the GST portal accepts filings on every calendar day. There is no automatic roll-forward to the next working day, so a return still unfiled on the 12th is late and late fee under section 47 starts running.

Can GSTR-1 be filed before the month ends?

GSTR-1 cannot be filed before the tax period closes. The GST portal opens the return for filing from the first day of the following month and it stays open until the 11th for a monthly filer. Invoices can be saved into the form during the month, but submission waits for the period to end.

When is the IFF due under QRMP?

A QRMP filer files GSTR-1 only once a quarter, but a quarterly wait can hurt buyers who need the credit sooner. The Invoice Furnishing Facility (IFF) solves this. For the first two months of a quarter, a QRMP filer can optionally upload B2B invoices by the 13th of the next month so those buyers see the credit in their GSTR-2B without waiting for the quarterly return.

• IFF is optional, not a separate mandatory return.
• It covers B2B invoices you want to push to buyers early.
• Invoices reported through IFF are not repeated in the quarterly GSTR-1; the rest of the quarter's invoices go in the quarterly return.

How does GSTR-1 reach a buyer's GSTR-2B?

GSTR-1 is not a standalone filing. Its data moves through the system in a clear chain:

1. You report outward supplies in GSTR-1 or through the IFF.
2. Those invoices appear in each buyer's GSTR-2B, the auto-drafted input tax credit statement.
3. Buyers use GSTR-2B to claim eligible credit, and your own liability summary auto-populates into GSTR-3B from your GSTR-1.

Because of this chain, a late or wrong GSTR-1 does not just delay a form. It changes what your buyers can claim and what auto-fills into your GSTR-3B. Filing GSTR-1 accurately and on time keeps the whole chain clean.

Is the GSTR-1 due date ever extended?

Like other GST returns, GSTR-1 dates are extended only through a CBIC notification, usually narrow in scope. Before you change your plan, check that you can:

1. Find a CBIC notification with a number and date.
2. Open it from the official CBIC-GST portal.
3. Read which period, state, or class of taxpayer it covers.

A screenshot without a notification number is not an extension. Confirm it on the source before you rely on a later date.

Do I file GSTR-1 monthly or quarterly?

1. Log in to the GST portal and open the returns dashboard, which shows the applicable due date for your profile.
2. Confirm whether your profile is monthly or QRMP.
3. If you use the IFF, check the facility window for the first two months of the quarter.
4. For any rumoured extension, check the CBIC-GST central tax notifications for a matching notification and PDF.

What goes wrong with late GSTR-1?

• Treating GSTR-1 as low priority because it does not pay tax, then blocking a buyer's credit.
• Confusing the 11th GSTR-1 date with the 20th GSTR-3B date for monthly filers.
• Missing the IFF window and making buyers wait a full quarter for credit.
• Reporting the same invoices in both the IFF and the quarterly GSTR-1.
• Filing GSTR-3B without checking that GSTR-1 was filed first for the same period.

Where are GSTR-1 extensions published?

GSTR-1 due-date changes move through CBIC notifications, often for a specific state or period. Complied AI keeps CBIC and GST notifications in one feed so you can open the source document behind a change instead of trusting a forward. When you need the rule itself, read the CGST provision next to the update rather than only the headline date.