Outward Supply Return
Monthly (or quarterly under QRMP) return capturing all outward supplies — sales invoices.
Who files
Every regular GST taxpayer (excluding composition dealers).
Due date
11th of next month (monthly) / end of next quarter (QRMP)
Penalty
₹50/day for nil filers (₹20 CGST + ₹20 SGST) or ₹100/day otherwise.
Filed on
gst.gov.in
GSTR-1 is the foundation return — it captures every B2B and B2C invoice issued during the period. Auto-populates GSTR-2A / 2B at the recipient end (so your customers can claim ITC). Filed monthly by the 11th of the following month, or quarterly (under QRMP) by the end of the next month.
B2B invoices (Table 4)
B2C large invoices > ₹1 lakh inter-state (Table 5)
B2C consolidated
Credit / Debit notes
Exports (Table 6A)
Advances received (Table 11)
HSN summary
IFF (Invoice Furnishing Facility) is for QRMP filers — upload B2B invoices monthly even though GSTR-1 is quarterly. Helps your B2B customers claim ITC monthly.
You can't file GSTR-3B without filing GSTR-1 first. Late fees accumulate. FilingLab handles overdue filings + officer query response.