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Due Dates GSTR-1 (Monthly) — Outward Supplies Statement

GSTR-1 (Monthly) — Outward Supplies Statement

CGST Act 2017

Monthly statement of outward supplies. Due 11th of the following month for monthly filers.

Due dates and late fees

FYDue DateLate FeeNote
FY 2024-2511th of following months.47: ₹50/day (taxable), ₹20/day (nil)For QRMP filers: 13th of the month following the quarter end
FY 2025-26Current11th of following months.47: ₹50/day — VERIFY current cap notificationQRMP quarterly filers: 13th of month after quarter end
FY 2026-2711th of following months.47 — VERIFYQRMP quarterly: 13th

FY-specific notes

FY 2024-25: For QRMP filers: 13th of the month following the quarter end

FY 2025-26: QRMP quarterly filers: 13th of month after quarter end

FY 2026-27: QRMP quarterly: 13th

Late fee calculator

Calculate the related statutory fee for this obligation.

Section 47 CGST — Late Fee for GSTR-1 (Outward Supplies Return)