The outward supplies return — and why filing it late costs your customers, not just you.
GSTR-1 is the statement of everything you sold. Monthly filers are due on the 11th of the following month; QRMP filers file quarterly, by the 13th of the month after the quarter ends.
No tax is paid with GSTR-1, which is exactly why it gets deprioritised — and why the real cost of filing it late is not the one on your own account.
GSTR-1 — miss it: ₹50 a day late fee (₹20 if nil), and your buyer cannot claim input credit until you file
GSTR-1 (quarterly) — miss it: ₹50 a day (₹20 if nil), and your buyer's input credit waits on it
Everything in GSTR-1 flows into your customers' GSTR-2B. Until you file, the credit they are entitled to on your invoices has not appeared, and their own GSTR-3B either understates the credit or claims something the portal cannot see.
Larger buyers now check this before releasing payment. A supplier who files GSTR-1 late is a supplier whose invoices are slow to settle, and that costs considerably more than the ₹50 a day.
₹50 a day, or ₹20 for a nil return, capped by the same turnover slabs that apply to GSTR-3B — ₹500 nil, ₹2,000 up to ₹1.5 crore, ₹5,000 to ₹5 crore, ₹10,000 above. There is no interest on GSTR-1, because there is no tax being paid with it.
The 11th of the following month for monthly filers. QRMP filers file by the 13th of the month after the quarter.
Yes. Your invoices do not reach their GSTR-2B until you file, so the input credit they are claiming cannot be matched. Many buyers hold payment until it appears.
No. GSTR-1 carries no tax payment, so only the late fee applies. Interest arises on GSTR-3B, where the tax is actually paid.
Not sure whether this one is yours?
Send us one line about your business and we will tell you straight — and file it if it is.
Ask on WhatsAppStandard statutory dates, computed from today. Extensions notified by the CBDT or CBIC, ROC dates that follow your own AGM, and state-administered levies can all differ. General information, not advice on your position — confirm with us before you rely on a date that is close.
Gadhia Associate files these every month for clients across Gujarat and India. Tell us what you are registered for and the whole calendar becomes our problem instead of yours.
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