Monthly vs QRMP GSTR-1 due dates, what goes in each table, optional IFF for the first two months of a quarter, amendment hygiene, and the mistakes that block buyer ITC.
By Kanoons Editorial Team · 12 min read · Last verified 2026-10-06
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Summary
GSTR-1 is the outward-supply statement under section 37 of the CGST Act — every B2B invoice, B2C summary, credit/debit note, export and advance you need the tax system to know about. Monthly filers generally due on the 11th; QRMP quarterly filers generally due on the 13th of the month after the quarter, with optional IFF uploads in months 1 and 2. Accuracy matters as much as punctuality: your filing is your customer’s ITC feedstock.
- Monthly GSTR-1: due by the 11th of the next month (unless extended).
- QRMP quarterly GSTR-1: due by the 13th of the month after the quarter; optional IFF for M1/M2 (Rule 59).
- Nil outward supplies still need a nil GSTR-1 when you are required to furnish the return.
- E-invoice IRNs reduce manual B2B keying but do not remove the need to review GSTR-1 tables before filing.
- Outsource the monthly grind: GST Return Filing.
Who files what
| Filer type | GSTR-1 frequency | Typical due date | IFF |
|---|---|---|---|
| Aggregate turnover above QRMP eligibility / monthly profile | Monthly | 11th of succeeding month | Not applicable |
| QRMP scheme (turnover up to ₹5 crore, opted / assigned) | Quarterly | 13th of month after quarter | Optional for first two months of the quarter |
QRMP eligibility and opt-in/out mechanics live on the GST portal (Services → Returns → quarterly return profile). Tax payment under QRMP remains monthly via PMT-06 even when GSTR-1 / GSTR-3B are quarterly — do not confuse payment cadence with return cadence.
Regulatory watch: third-party write-ups in mid-2026 claimed IFF would be discontinued and QRMP GSTR-1 forced monthly under a “Notification 14/2026-Central Tax”. At verification on 6 October 2026, Rule 59 on taxinformation.cbic.gov.in still described IFF for quarterly filers, and no matching GST Council listing for that alleged notification was found. Follow CBIC notifications and the GST portal Returns dashboard — not blog headlines — before changing filing calendars.
What goes into GSTR-1 (practical map)
Without dumping every table code, the return is organised so that:
- B2B invoices (and e-invoice documents already pushed from the IRP) land in registered-recipient tables
- B2C large and B2C small supplies are summarised per the portal rules for place of supply and invoice value
- Credit / debit notes adjust earlier supplies
- Exports / SEZ supplies use their dedicated tables
- Advances and their adjustments appear where applicable
- HSN summaries support rate-wise reporting obligations
If you are on e-invoicing, reconcile IRN success logs against the GSTR-1 draft before filing — orphan IRNs and missing IRNs are both expensive. See GST E-Invoicing threshold guide and E-invoicing Setup.
Monthly vs quarterly — choosing the profile
Stay monthly if turnover is above the QRMP band, if customers demand same-month invoice visibility every month without relying on IFF, or if your ERP already automates monthly JSON uploads. Prefer QRMP only when you genuinely want fewer GSTR-1 filing events and you will still pay tax monthly and keep invoice data clean enough that a quarterly dump does not become a reconciliation crisis.
If you are approaching the e-invoicing threshold, fix IRN workflows first — e-invoice documents still need GSTR-1 review even when auto-populated. See the e-invoicing compliance guide.
Step-by-step filing flow
- Close the books for the tax period (all invoices dated in the period, credit notes posted, advances adjusted).
- On www.gst.gov.in, open Returns Dashboard, select FY and period.
- Prefer Prepare Offline (JSON from your accounting tool) for volume; use Prepare Online only for small populations.
- For QRMP M1/M2, decide whether buyers need early ITC visibility — if yes, file IFF by the 13th; if no, those invoices wait for quarterly GSTR-1.
- Validate GSTINs, place of supply, tax amounts and document numbers.
- Submit / file with EVC or DSC as applicable to your entity type.
- Download the filed summary and archive it with the period lock in your books.
Track statutory dates on our Due Dates calendar.
Common errors that hurt buyers
- Wrong recipient GSTIN (ITC lands in someone else’s 2B — or nowhere).
- Filing GSTR-1 after the customer’s GSTR-3B window for that month, then wondering why they escalated.
- Credit notes booked in accounts but never reported.
- B2C / B2B misclassification, especially for marketplaces and unregistered SEZ quirks.
- Amending the same invoice repeatedly instead of fixing master data once.
- Ignoring the linkage to GSTR-3B liability — GSTR-1 is not a tax payment form, but mismatches feed notices.
For late GSTR-3B fee mechanics (separate return), see GSTR-3B late fee explained. For buyer-side matching, see GSTR-2B ITC reconciliation.
Mid-article CTA: Outsource monthly GSTR-1 → Cross-sell: Bookkeeping, GST E-Invoicing.
Amendments and time bars
Portal behaviour evolves (GSTR-1A, IMS actions on inward invoices, three-year filing locks discussed in practitioner material). The durable rule for operators is simpler: file complete and correct the first time, and treat amendments as exception handling with a documented trail. If the portal refuses an old period, escalate with a professional rather than inventing offline workarounds.
Filing hygiene checklist
- Period lock in books matches the GST tax period
- Every B2B GSTIN validated (checksum / portal lookup)
- Credit notes mapped to original invoice numbers
- HSN summaries complete for the turnover slab that applies to you
- Filed acknowledgement PDF stored with the month’s working papers
- GSTR-3B draft compared to GSTR-1 totals before 3B is filed
Primary sources
- GST portal — Returns
- GSTN tutorial — IFF manual
- GSTN FAQ — IFF
- Rule 59, CGST Rules, 2017 (taxinformation.cbic.gov.in)
- Section 37, CGST Act, 2017
Disclaimer
General information only — not legal or tax advice. Due dates can be extended by notification for specific periods; always read the Returns Dashboard and CBIC extension notices for the month you are filing. See our Disclaimer.
Frequently asked questions
What is the due date for monthly GSTR-1?
Registered persons required to furnish GSTR-1 monthly must file by the 11th day of the month succeeding the tax period, unless a specific extension notification applies for that period.
What is the due date for quarterly GSTR-1 under QRMP?
Under the QRMP scheme, Form GSTR-1 for the quarter is due by the 13th day of the month following the quarter (for example, April–June → 13 July), subject to any period-specific extension.
What is IFF and is it compulsory?
Invoice Furnishing Facility (IFF) is an optional facility under Rule 59 for QRMP taxpayers to report B2B outward supplies (and related credit/debit notes / advances as allowed in the IFF tables) for the first two months of a quarter, generally up to the 13th of the following month. Month-3 supplies are reported in the quarterly GSTR-1. Filing IFF is optional; filing the quarterly GSTR-1 is not.
Can I amend GSTR-1 after filing?
Corrections for a prior period are generally carried through amendment tables in a later GSTR-1 (and, where enabled, related portal facilities such as GSTR-1A before GSTR-3B for the same period). There is no unlimited free rewrite of a locked return — plan invoice hygiene before filing.
Does GSTR-1 affect my customer’s ITC?
Yes. Outward supplies you report feed the recipient’s GSTR-2B / IMS views. Late or wrong B2B reporting is one of the most common reasons buyers cannot claim ITC cleanly — see our GSTR-2B reconciliation guide.