What is GSTR-1?
GSTR-1 is a monthly or quarterly return every registered taxpayer must file to declare all outward supplies — every sale of goods and services made during the tax period. It is the legal declaration of your sales to the Government of India and forms the basis for your customers' Input Tax Credit (ITC) in their GSTR-2A and GSTR-2B.
Without a filed GSTR-1 your buyers cannot claim ITC on your invoices. Filing on time is both a legal obligation and a courtesy to your business partners.
| Detail | Description |
|---|---|
| Filing Frequency | Monthly if turnover > ₹5 crore. Quarterly under QRMP scheme if ≤ ₹5 crore |
| Due Date (Monthly) | 10th of the following month — e.g. February return due 10 March |
| Due Date (QRMP) | 13th of the month following the quarter end |
| Who Must File | All GST-registered suppliers except Composition dealers and ISDs |
| Late Fee | ₹50/day (₹25 CGST + ₹25 SGST); ₹20/day for nil returns |
| Cannot be Withdrawn | GSTR-1 once submitted cannot be withdrawn — amend in the next period |
Important: GSTR-1 late filing blocks your buyers from claiming ITC on your invoices until you file. Late fees begin the day after the due date with no grace period.
Return Status Explained
Every GSTR-1 in Mocha Accounting displays a colour-coded status badge so you always know where you stand.
| Status Badge | What It Means |
|---|---|
| Draft | Return period is open. You can add and edit invoices. Not yet submitted. |
| Ready to File | All validations passed. Ready to export and submit to the GST portal. |
| Filed | Submitted and acknowledged by the GST portal. ARN is recorded in Mocha. |
| Overdue | Due date passed without filing. Late fees are accruing. File immediately. |