Glossary · GST
GSTR-1
Also known as: outward supplies return, GST sales return
GSTR-1 is the GST return of outward supplies — the sales a business makes. It is filed monthly by the 11th of the next month, or quarterly under the QRMP scheme by the 13th of the month following the quarter. The data flows into the buyer's input tax credit.
GSTR-1 is the return where a registered business reports its outward supplies — in plain terms, its sales — to the GST system. It captures invoice-level details of taxable supplies, so the tax flows correctly to the recipient as input tax credit.
How it works
Every registered taxpayer (other than those under specific schemes like composition) files GSTR-1. The frequency depends on the filing option:
- Monthly filers: due by the 11th of the following month
- QRMP (quarterly) filers: due by the 13th of the month after the quarter ends
(Always confirm near the deadline — government extensions are common.)
The invoices reported in GSTR-1 populate the recipient’s GSTR-2B, which is what they rely on to claim credit. So accuracy and timeliness matter beyond just the filer’s own compliance — late or wrong GSTR-1 data can block a customer’s credit.
For a CA firm, GSTR-1 is one of the most frequent recurring tasks across the client base. It sits right next to GSTR-3B in the monthly cycle and feeds into the annual GSTR-9 reconciliation. Tracking these across dozens of clients is exactly why firms rely on a compliance calendar.
See how filing tools handle GST workflows in our QwikCA review, compare options in our rankings, and browse related GST terms in the glossary.