GSTR 1 Filing Due Date, How To Do and Who Are Exempted

The implementation of the GST (Goods and Services Tax) regime substantially altered India’s taxation system and economy. The GST regime helps to bring multiple distinct taxes together under one roof, simplifying the tax payment procedure. However, to ensure compliance, the GST regime compels dealers to complete their returns on schedule.

Every month, all registered traders must submit a GSTR 1 (Goods and Services Tax Return). Individual dealers have the option of completing their GSTR 1 every quarter, and it contains essential information about outward supplies made. Here’s a fast rundown of everything you need to know about GSTR 1 filing, including the GSTR 1 filing deadline and process.

GSTR-1 Filing and When is it Due?

GSTR 1 is a GST return that all registered dealers are required to file on a monthly or quarterly basis on the GST portal. The GSTR 1 mainly provides information about outbound supply and sales, and the return is divided into 13 categories.

The due date for gstr 1 is the 11th of September 2020, while the date for September is the 11th of October 2020. As a result of the COVID-19 epidemic, the GSTR 1 filing deadline was prolonged. If an individual filed their monthly GSTR 1 filing online before June 30, 2020, the government waived late costs for the months of March to May 2020. Furthermore, if an individual filed their quarterly GSTR 1 filing online between January and March by June 30, 2020, there were no late costs.

Filing GSTR-1 Online

To begin, visitors must first check into the official GST website. Users should then navigate to Services>>Returns>>Returns Dashboard from the homepage. When you click this, you’ll be given the opportunity to file your taxes. Choose the relevant evaluation year and month, then decide whether you want to prepare the return online or offline.

You’ll then be taken to a website where you’ll have to fill in information about outbound supplies. The total turnover is one of the pieces of information you must supply and after that, you’ll need to fill out each invoice as needed. You can complete the GSTR1 filing process by consenting to the declaration at the end after you’ve submitted all of these invoices.

Nil GSTR-1 Filing via SMS

Beginning in July 2020, people will be able to finish their NIL GSTR 1 filing process via SMS in the following way. Send an SMS to 14409 in the following format:NIL>>space>>R1>>space>>GSTIN>>space>>Tax period (MMYYYY). If the request is successful, users will receive a 6-digitcode after sending the message.

Users must send the following SMS to 14409 CNF>>space>>R1>>space>>6-Digit-Code to validate the GSTR 1 filing. The user will receive an acknowledgment SMS to their registered mobile number after the request has been validated successfully. Users can send an SMS to 14409 for assistance with the GSTR 1 filing process.


Even if they do not conduct any transactions during a month, all registered persons and business owners must file their GSTR 1. The following people, on the other hand, are not required to file a GSTR 1 return. Dealers who have opted into the Composition Scheme; Input service distributors; Suppliers who offer database access, online information, or retrieval services; Suppliers who pay the tax themselves (Section 14 of IGST Act); Non-resident taxable individuals; Taxpayers collecting TCS; and taxpayers deducting TDS.

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