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
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 11th of following month | s.47: ₹50/day (taxable), ₹20/day (nil) | For QRMP filers: 13th of the month following the quarter end |
| FY 2025-26Current | 11th of following month | s.47 CGST + Notification 20/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); caps ₹2,000/₹5,000/₹10,000 per return by AATO slab (nil ₹500) | QRMP quarterly filers: 13th of month after quarter end |
| FY 2026-27 | 11th of following month | s.47 CGST + Notification 20/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); caps ₹2,000/₹5,000/₹10,000 per return by AATO slab (nil ₹500) | QRMP 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) →