What is the due date for GSTR-1?
| How you file | Due date | Who it is for |
|---|---|---|
| Monthly | 11th of the next month | Everyone with turnover above ₹5 crore, and anyone who has not chosen the quarterly scheme |
| Quarterly (QRMP) | 13th of the month after the quarter | Turnover up to ₹5 crore, opted into QRMP (quarterly return, monthly payment) |
| IFF, optional | 1st to 13th of the next month, for the first two months of a quarter | QRMP filers who want their B2B buyers to get credit monthly |
IFF, the invoice furnishing facility, takes only invoices to GST-registered buyers (B2B), up to ₹50 lakh a month. Invoices uploaded there are not repeated in the quarterly GSTR-1. Skipping IFF costs nothing.
The next six due dates
| Return period | Monthly GSTR-1 due | Quarterly GSTR-1 due |
|---|---|---|
| September 2026 | 11 Oct 2026 | 13 Oct 2026 (July to September) |
| October 2026 | 11 Nov 2026 | IFF by 13 Nov 2026 |
| November 2026 | 11 Dec 2026 | IFF by 13 Dec 2026 |
| December 2026 | 11 Jan 2027 | 13 Jan 2027 (October to December) |
| January 2027 | 11 Feb 2027 | IFF by 13 Feb 2027 |
| February 2027 | 11 Mar 2027 | IFF by 13 Mar 2027 |
The portal is open every day, Sundays included, and a date moves only when the government extends it by notification. When it does, the extension is announced on the GST portal's news page, often only a day or two before the date.
What is the late fee for GSTR-1?
₹50 for each day of delay: ₹25 under CGST and ₹25 under SGST. For a nil return it is ₹20 a day. The total is capped by your turnover in the previous year (Notification 20/2021-Central Tax):
| Your case | Maximum late fee per return |
|---|---|
| Nil return | ₹500 |
| Turnover up to ₹1.5 crore | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹5,000 |
| Turnover above ₹5 crore | ₹10,000 |
Example: a store with ₹80 lakh turnover files September's GSTR-1 on 21 October, ten days late. The fee is 10 × ₹50 = ₹500, well under its ₹2,000 cap.
You do not pay it on the GSTR-1 screen. The portal calculates it and adds it to your next GSTR-3B, where it has to be paid in cash before that return can be filed.
Does a late GSTR-1 hold anything else up?
Yes, two things.
- Your GSTR-3B. GSTR-3B for a period cannot be filed until that period's GSTR-1 is filed (section 39(10), enforced since the October 2022 period). A late GSTR-1 therefore makes GSTR-3B late too, with its own late fee and 18% a year interest on tax paid late.
- Your buyers' credit. A business that buys from you claims input tax credit only once your invoice appears in its GSTR-2B, which is built from your GSTR-1. B2B customers notice a late GSTR-1.
And one rule runs the other way: you cannot file GSTR-1 while the previous period's GSTR-3B is still unfiled (Rule 59(6)).
Is there a last date after which GSTR-1 cannot be filed?
Yes. Since the Finance Act 2023, a return cannot be filed once three years have passed from its due date, and the portal has enforced this since 2025. A missing GSTR-1 from three years ago cannot be filed at all.
How to never miss it
Set the reminder for a few days before the 11th, not on it: the portal is at its busiest on the last days of every filing window. If an app files for you, check that the portal's API access is switched on before the day you file, because it lapses after 30 days at most.