GSTR-1 and IFF: what to report and when

GSTR-1 reports outward supplies: due on the 11th monthly, or the 13th after the quarter for QRMP filers who may use IFF for B2B invoices in the first two months.

Due dates

• Monthly filers: by the 11th of the following month.
• QRMP filers (aggregate turnover up to ₹5 crore who opt in): quarterly GSTR-1 by the 13th of the month after the quarter. They may use the Invoice Furnishing Facility (IFF) from the 1st to the 13th of the next month for B2B invoices of the first two months of a quarter (subject to the prescribed value limit), so buyers get ITC monthly.

Key tables

• B2B invoices (with recipient GSTIN), B2C large inter-state, B2C others (summary), exports, credit/debit notes, advances, nil/exempt/non-GST supplies, documents issued, and HSN-wise summary (Table 12).

Corrections: GSTR-1A

Errors in the current period's GSTR-1 can be amended through GSTR-1A before GSTR-3B for that period is filed. This matters because 3B liability is now locked to GSTR-1/1A (see the GSTR-3B article).

Dates can be extended by notification. Check the GST portal's return calendar each month.