The Classic Partners LLP
GSTR-1 Filing Services
Accurate, on-time GSTR-1 filing services for traders, manufacturers, e-commerce sellers, and service providers across India. Our Chartered Accountants handle invoice-wise outward supply reporting, HSN summary, B2B and B2C classification, and amendment tables so that your GSTR-1 is always reconciled with your books and your customers' ITC remains protected.
File My GSTR-1What is GSTR-1?
GSTR-1 is the statement of outward supplies that every regular GST-registered taxpayer must file under Section 37 of the CGST Act read with Rule 59 of the CGST Rules. It captures every invoice raised during the tax period — taxable B2B and B2C supplies, exports, deemed exports, supplies to SEZ, credit and debit notes, and advances received — along with HSN summary and document series.
The data filed in GSTR-1 directly flows into the recipient's GSTR-2A and GSTR-2B. Any missed or incorrectly reported invoice in GSTR-1 results in blocked ITC for the buyer, vendor disputes, and possible reversal of credit. Correct and timely GSTR-1 filing is therefore essential for healthy B2B relationships and a clean GST compliance record.
GSTR-1 Due Dates & Filing Frequency
- Monthly filers (aggregate turnover above ₹5 crore) — GSTR-1 is due on the 11th of the following month.
- QRMP filers (turnover up to ₹5 crore) — quarterly GSTR-1 is due on the 13th of the month following the quarter.
- Invoice Furnishing Facility (IFF) — QRMP taxpayers may upload B2B invoices for the first two months of a quarter using IFF (due 13th of the next month).
- Nil GSTR-1 can be filed via SMS by sending NIL R1 to 14409 if there are no outward supplies in the period.
Our GSTR-1 Filing Services
Monthly GSTR-1
Invoice-wise B2B, B2C, export, and SEZ supply reporting with HSN summary and document series.
Quarterly GSTR-1 (QRMP)
Quarterly filing for small taxpayers along with IFF uploads for the first two months of the quarter.
Amendment Tables
Correction of prior-period invoices, credit/debit notes, and B2B-to-B2C reclassification via amendment tables.
E-Commerce GSTR-1
Marketplace seller filings with TCS reconciliation against GSTR-8 reports from Amazon, Flipkart, and Meesho.
Export & LUT Reporting
Zero-rated export reporting under LUT or with payment of IGST and tracking of refund eligibility.
Books vs Portal Reconciliation
Reconciliation of filed GSTR-1 with books and GSTR-2B on the buyer's side.
Documents & Data Required for GSTR-1
- Tax invoice register — date-wise, customer-wise, and rate-wise summary of outward supplies.
- Credit notes and debit notes issued during the period.
- Export invoices, shipping bills, and LUT details for zero-rated supplies.
- Details of advances received against future supplies (where applicable).
- HSN-wise summary of supplies with quantity and unit of measurement.
- Document series details for invoices, credit notes, and delivery challans issued.
Penalty for Late Filing of GSTR-1
- Late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for taxpayers with outward supplies.
- Late fee of ₹20 per day (₹10 CGST + ₹10 SGST) for nil GSTR-1 filers.
- Late filing blocks subsequent GSTR-3B filing under Rule 59(6) of the CGST Rules.
- Persistent non-filing leads to GSTIN suspension under Rule 21A and possible cancellation under Section 29.
Why Choose The Classic Partners
- Invoice-level accuracy with HSN/SAC validation and place-of-supply checks.
- Automatic reconciliation against books, e-commerce reports, and customer feedback.
- Full GST suite — from GST registration to GSTR-9 annual return.
- Dedicated accountant through our accountant-led filing service.
Frequently Asked Questions
Who is required to file GSTR-1?
Every regular GST-registered person is required to file GSTR-1, except composition taxpayers, input service distributors, non-resident taxable persons, OIDAR service providers, and TDS/TCS deductors who file other specified returns.
What is the difference between monthly GSTR-1 and QRMP filing?
Taxpayers with aggregate turnover above ₹5 crore must file GSTR-1 every month by the 11th. Taxpayers with turnover up to ₹5 crore can opt for the QRMP scheme and file GSTR-1 quarterly by the 13th of the month after the quarter, with the option to upload B2B invoices for the first two months through IFF.
Can I revise GSTR-1 after filing?
GSTR-1 cannot be revised once filed. However, errors can be corrected in the GSTR-1 of a subsequent period through the amendment tables (B2B Amendment, B2C Amendment, CDNR Amendment, etc.), subject to the cut-off of 30th November of the following financial year or the date of filing the annual return, whichever is earlier.
What happens if my supplier does not file GSTR-1?
If a supplier does not file GSTR-1, the invoices will not appear in your GSTR-2A or GSTR-2B, and you cannot claim ITC on those purchases under Section 16(2)(aa) of the CGST Act. Regular GSTR-2B reconciliation helps you flag such defaults and follow up with vendors promptly.
Can I file GSTR-1 before paying GST?
Yes. GSTR-1 is purely a statement of outward supplies and does not involve tax payment. Tax payment happens at the time of filing GSTR-3B for the same period.
Is GSTR-1 required even if there are no sales?
Yes. A nil GSTR-1 must still be filed for every period in which the GSTIN is active, either through the GSTN portal or via SMS (NIL R1 to 14409). Skipping nil filing attracts late fee and blocks subsequent GSTR-3B filing.
File Accurate GSTR-1 Every Time
Let our team handle invoice-wise reporting, amendments, and reconciliation for stress-free GSTR-1 compliance.
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