GSTR-1 Due Date — Filing Calendar 2026-27
Due Date
11th of every month
What is GSTR-1?
GSTR-1 is the monthly return of outward supplies (sales) filed by regular GST taxpayers. It captures invoice-level details of B2B and B2C transactions made during the month. The data in GSTR-1 auto-populates the purchaser's GSTR-2B, making accuracy critical.
Who files it?
All regular GST-registered taxpayers must file GSTR-1. Taxpayers with annual turnover above ₹5 crore must file monthly by the 11th. Those with turnover up to ₹5 crore can opt into the QRMP scheme and file quarterly instead.
Frequently Asked Questions — GSTR-1
What is the due date for GSTR-1 for FY 2026-27?
The due date for GSTR-1 is the 11th of each subsequent month. For example, GSTR-1 for June 2026 is due on 11th July 2026.
Can I file GSTR-1 after the due date?
Yes, you can file GSTR-1 after the due date, but a late fee of ₹200 per day (up to ₹5,000) will be charged. Filing promptly avoids blocking your recipients' ITC claims.
What happens if I miss GSTR-1 filing?
Missing GSTR-1 means your buyers cannot see their ITC in GSTR-2B, which can affect their tax liability. Additionally, late fees accrue daily until the return is filed.
Is GSTR-1 mandatory even if there are no sales?
Yes. If you had no outward supplies during the period, you must file a nil GSTR-1 to avoid late fees and keep your GSTIN active.
Related Deadlines
GSTR-1 (Quarterly)
GSTR-1 quarterly due date for QRMP taxpayers is 13th of the month following each quarter. Due dates, late fees, and eligibility for FY 2026-27.
GSTR-3B
GSTR-3B monthly due date is the 20th for regular taxpayers. Late fees, penalty, and complete GST-3B filing calendar for FY 2026-27.
GSTR-9
GSTR-9 annual return due date is 31st December. Applicability, late fees, and what to reconcile in GSTR-9 for FY 2025-26.