Detail<\/strong><\/td>Information<\/strong><\/td><\/tr>Return<\/td> GSTR-1 (sales \/ outward supplies)<\/td><\/tr> Monthly Due Date<\/td> 11th of the next month<\/td><\/tr> QRMP Quarterly Due Date<\/td> 13th after the quarter<\/td><\/tr> IFF (optional, QRMP)<\/td> 13th of each of the first 2 months<\/td><\/tr> State-Wise Difference?<\/td> No \u2014 same date across India<\/td><\/tr> Frequency (above \u20b95 cr)<\/td> Monthly<\/td><\/tr> Frequency (up to \u20b95 cr)<\/td> Monthly or QRMP (quarterly)<\/td><\/tr> Late Fee<\/td> \u20b950\/day (\u20b920 nil), capped by turnover<\/td><\/tr> Correction<\/td> Via GSTR-1A (same period, before 3B)<\/td><\/tr> Order<\/td> File GSTR-1 before GSTR-3B<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<\/span>GSTR-1 Due Date for Monthly Filers<\/strong><\/span><\/h2>\n\n\n\nIf you are a monthly filer (turnover above \u20b95 crore, or you chose monthly filing), your GSTR-1 due date is the 11th of the next month.<\/p>\n\n\n\n
Examples:<\/strong><\/p>\n\n\n\n\nJune 2026<\/strong> GSTR-1 \u2192 due by 11 July 2026<\/strong><\/li>\n\n\n\nJuly 2026<\/strong> GSTR-1 \u2192 due by 11 August 2026<\/strong><\/li>\n\n\n\nMarch 2026<\/strong> GSTR-1 \u2192 due by 11 April 2026<\/strong><\/li>\n<\/ul>\n\n\n\nThis 11th date is the same all over India \u2014 there is no state-wise difference for GSTR-1 (unlike GSTR-3B under QRMP, which has a 22nd\/24th state split). Every business with turnover above \u20b95 crore must file GSTR-1 monthly.<\/p>\n\n\n\n
<\/span>GSTR-1 Due Date for QRMP (Quarterly) Filers<\/strong><\/span><\/h2>\n\n\n\nIf you are a small taxpayer (turnover up to \u20b95 crore) who chose the QRMP scheme, you file GSTR-1 quarterly, due by the 13th of the month after the quarter.<\/p>\n\n\n\n
QRMP GSTR-1 quarterly due dates (examples):<\/strong><\/p>\n\n\n\n\nApr\u2013Jun quarter<\/strong> \u2192 due 13 July<\/strong><\/li>\n\n\n\nJul\u2013Sep quarter<\/strong> \u2192 due 13 October<\/strong><\/li>\n\n\n\nOct\u2013Dec quarter<\/strong> \u2192 due 13 January<\/strong><\/li>\n\n\n\nJan\u2013Mar quarter<\/strong> \u2192 due 13 April<\/strong><\/li>\n<\/ul>\n\n\n\nNote:<\/strong> Unlike GSTR-3B under QRMP (which has a 22nd\/24th state-wise split<\/strong>), the QRMP GSTR-1 date is the 13th for everyone<\/strong> \u2014 there is no state-wise difference<\/strong>.<\/p>\n\n\n\nEven though you file GSTR-1 quarterly, you can still let your buyers claim ITC monthly by using the IFF<\/strong> .<\/p>\n\n\n\n<\/span>What is IFF (Invoice Furnishing Facility)?<\/strong><\/span><\/h2>\n\n\n\nThe IFF<\/strong> is a helpful optional facility for QRMP filers<\/strong>. Here is what it does:<\/p>\n\n\n\n\nUnder QRMP, you file GSTR-1 only once a quarter \u2014 but your buyers may need their ITC every month.<\/li>\n\n\n\n The IFF lets you upload your important B2B sales invoices in the first two months of the quarter, so your buyers can claim ITC without waiting for the quarter-end.<\/li>\n\n\n\n IFF due date: the 13th of the next month (for the first and second months of the quarter).<\/li>\n\n\n\n The third month’s invoices go into the quarterly GSTR-1 (due the 13th after the quarter).<\/li>\n<\/ul>\n\n\n\nIFF is optional<\/strong>, and it has a value limit<\/strong> consideration for what you upload,it is mainly for B2B invoices<\/strong> where the buyer needs ITC. Use IFF if your B2B buyers need monthly ITC while you continue filing GSTR-1 quarterly. <\/p>\n\n\n\n<\/span>GSTR-1 vs GSTR-3B Due Dates<\/strong><\/span><\/h2>\n\n\n\nMany people confuse the two return dates. Here is the simple difference<\/strong>:<\/p>\n\n\n\nReturn<\/strong><\/td>Monthly Due Date<\/strong><\/td>QRMP Due Date<\/strong><\/td>State-Wise?<\/strong><\/td><\/tr>GSTR-1 (sales)<\/td> 11th of next month<\/td> 13th after quarter<\/td> No<\/td><\/tr> GSTR-3B (summary + tax)<\/td> 20th of next month<\/td> 22nd\/24th after quarter<\/td> Yes (3B only)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\nKey points:<\/strong><\/p>\n\n\n\n\nGSTR-1 <\/strong>always comes first (11th\/13th), then GSTR-3B<\/strong> (20th\/22nd\/24th).<\/li>\n\n\n\nThe state-wise 22nd\/24th split applies only to GSTR-3B under QRMP \u2014 never to GSTR-1<\/strong>.<\/li>\n\n\n\nYou must file GSTR-1 <\/strong>before GSTR-3B<\/strong> for the same period.<\/li>\n<\/ul>\n\n\n\nRemember the order \u2014 GSTR-1 (sales) first, GSTR-3B (tax) after<\/strong> \u2014 and set two separate reminders<\/strong>.<\/p>\n\n\n\n<\/span>Monthly vs QRMP: Which GSTR-1 Applies to You?<\/strong><\/span><\/h2>\n\n\n\nLet\u2019s See Who Files GSTR-1 Monthly and Quarterly <\/p>\n\n\n\n
\nTurnover above \u20b95 crore:<\/strong> You must file GSTR-1 monthly<\/strong> \u2014 by the 11th<\/strong>. No QRMP option.<\/li>\n\n\n\nTurnover up to \u20b95 crore:<\/strong> You can choose<\/strong> \u2014 monthly GSTR-1<\/strong> (11th) or quarterly GSTR-1 under QRMP<\/strong> (13th, with optional IFF).<\/li>\n<\/ul>\n\n\n\nChoose QRMP<\/strong> if you want fewer filings<\/strong> and your buyers’ ITC is handled via IFF<\/strong>; choose monthly<\/strong> if you prefer regular monthly reporting<\/strong>.<\/p>\n\n\n\n<\/span>Late Fee for Missing the GSTR-1 Due Date<\/strong><\/span><\/h2>\n\n\n\nFiling GSTR-1 late now attracts a late fee<\/strong> (earlier it was often waived, but it applies now):<\/p>\n\n\n\n\n\u20b950 per day<\/strong> for a normal return<\/strong> (\u20b925 CGST + \u20b925 SGST).<\/li>\n\n\n\n\u20b920 per day<\/strong> for a nil return<\/strong> (\u20b910 CGST + \u20b910 SGST).<\/li>\n\n\n\nThe late fee is capped based on turnover<\/strong> \u2014 commonly from about \u20b92,000 up to \u20b910,000<\/strong> per return.<\/li>\n\n\n\nIt keeps adding daily<\/strong> from the day after the due date until you file<\/strong>.<\/li>\n<\/ul>\n\n\n\nFiling GSTR-1 late also delays your buyers’ ITC<\/strong> and can hold up your own GSTR-3B<\/strong>, since GSTR-3B depends on GSTR-1.<\/p>\n\n\n\n