This guide is in English for now. The tool itself works in your language.
GSTR-1 › Due date
GSTR-1 due date, QRMP and IFF
GSTR-1 has to be filed for every tax period, even when you sold nothing (then a nil return). Your buyers see your bills only after you file, so filing late also holds up their input tax credit.
The due dates (CGST Rule 59)
| You file | Due date |
|---|---|
| Monthly GSTR-1 | 11th of the next month. October 2026 sales: by 11 November 2026. |
| Quarterly GSTR-1 (QRMP scheme) | 13th of the month after the quarter. July–September 2026: by 13 October 2026. |
| IFF (optional, QRMP only) | From the 1st to the 13th of the next month, for B2B bills of the first and second month of the quarter. |
The government sometimes extends a due date by notification. Check the GST portal (Services › Returns › Returns Dashboard) for your period.
QRMP and IFF in short
A business with an aggregate turnover of up to ₹5 crore in the last financial year can choose the QRMP scheme: GSTR-1 and GSTR-3B every quarter, tax paid monthly. In the first two months of the quarter it can upload B2B bills through the Invoice Furnishing Facility (IFF), up to ₹50 lakh of bill value a month, so that buyers get their credit sooner. Bills sent in IFF are not reported again in the quarterly GSTR-1.
In the maker, choose One quarter (QRMP) to see the whole quarter at once, or One month with a month of the quarter to prepare that month's IFF (use only its B2B and credit note tables).
Made a mistake? GSTR-1A and amendments
- GSTR-1A (from the July 2024 period) lets you add or correct bills of the same period after filing GSTR-1 and before filing that period's GSTR-3B.
- Later corrections go in the amendment tables (B2BA, B2CLA, B2CSA, CDNRA…) of a later GSTR-1. The time limit is 30 November after the end of the financial year, or the date of the annual return if earlier.
- From the July 2025 period the tax liability that GSTR-1 puts into GSTR-3B can no longer be typed over in GSTR-3B, so the right place to correct sales is GSTR-1 or GSTR-1A.
Don't leave it for years
Since the Finance Act 2023, section 37(5) of the CGST Act says GSTR-1 cannot be filed after three years from its due date, and the portal now blocks such returns. Late returns also attract a late fee per day; check the current amount on the portal before you file.
A simple monthly routine
- By the 5th: check that every bill of the last month is saved (billing, cash memo, credit notes).
- Open the GSTR-1 maker, pick the month, correct everything in the warning box.
- Download the Excel, import it into the offline tool, upload the JSON.
- File by the 11th (or the 13th after the quarter), then file GSTR-3B.