Due dates · GST
GSTR-1 due date explained, with the GSTR-3B link
GSTR-1 due dates for monthly and QRMP filers, how the Invoice Furnishing Facility works, how GSTR-1 feeds GSTR-2B and GSTR-3B, and where CBIC posts extensions.
In this guide
For monthly filers, GSTR-1 is due on the 11th of the month after the tax period. Under the QRMP scheme, quarterly GSTR-1 is due on the 13th of the month after the quarter, with an optional Invoice Furnishing Facility on the 13th for the first two months. GSTR-1 reports your outward supplies; it does not pay tax. Those invoices flow into your buyers' GSTR-2B and feed your GSTR-3B. Confirm any change through a CBIC notification.
What GSTR-1 is and how it differs from GSTR-3B
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.
GSTR-1 due dates by filer type
The due date depends on whether you file monthly or under the Quarterly Return Monthly Payment scheme.
| Filer type | Return or facility | Due date |
|---|---|---|
| Monthly filer (not under QRMP) | Monthly GSTR-1 | 11th of the following month |
| QRMP filer | Quarterly GSTR-1 | 13th of the month after the quarter |
| QRMP filer (optional) | Invoice Furnishing Facility (IFF) for months 1 and 2 of the quarter | 13th of the following month |
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.
How the Invoice Furnishing Facility works
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 GSTR-1 feeds GSTR-2B and GSTR-3B
GSTR-1 is not a standalone filing. Its data moves through the system in a clear chain:
- You report outward supplies in GSTR-1 or through the IFF.
- Those invoices appear in each buyer's GSTR-2B, the auto-drafted input tax credit statement.
- 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.
How CBIC extensions actually work
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:
- Find a CBIC notification with a number and date.
- Open it from the official CBIC-GST portal.
- 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.
How to confirm your GSTR-1 due date
- Log in to the GST portal and open the returns dashboard, which shows the applicable due date for your profile.
- Confirm whether your profile is monthly or QRMP.
- If you use the IFF, check the facility window for the first two months of the quarter.
- For any rumoured extension, check the CBIC-GST portal for a matching notification and PDF.
Common mistakes around the GSTR-1 due date
- 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 Complied AI fits
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.
Practical checks
Common questions
What is the GSTR-1 due date for monthly filers?
For monthly filers, GSTR-1 is due on the 11th of the month following the tax period. For example, the June return is due on 11 July.
What is the GSTR-1 due date under the QRMP scheme?
Under QRMP, quarterly GSTR-1 is due on the 13th of the month after the quarter. For the first two months of the quarter, an optional Invoice Furnishing Facility lets you report B2B invoices by the 13th of the next month.
Does GSTR-1 involve paying tax?
No. GSTR-1 reports your outward supplies at invoice level. Tax is paid through GSTR-3B. GSTR-1 data flows into your buyers' GSTR-2B and auto-populates parts of your GSTR-3B.
Why should I file GSTR-1 on time even though it does not pay tax?
Your invoices in GSTR-1 decide the input tax credit your buyers can claim through GSTR-2B. Late or missing GSTR-1 filing blocks their credit and can attract a late fee under section 47.
Verification path
Official sources used
Keep reading
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