Central regulation

GSTR-1 Outward Supplies Return

Discloses all outward supplies (B2B invoices, B2C summary, exports, credit/debit notes) of a GST-registered taxpayer. Filed monthly by 11th of next month, or quarterly under QRMP.

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Definition

Discloses all outward supplies (B2B invoices, B2C summary, exports, credit/debit notes) of a GST-registered taxpayer. Filed monthly by 11th of next month, or quarterly under QRMP.

SourceCGST Rules, 2017 (Rule 59) · Rule 59 read with Sec 37 CGST Act
gst.gov.in

What it means in practice

GSTR-1 Outward Supplies Return is administered by Goods and Services Tax Network (GSTN) / CBIC. The obligation is grounded in CGST Rules, 2017 (Rule 59) (Rule 59 read with Sec 37 CGST Act).

Auto-populates recipient GSTR-2B; data is the basis for invoice-matching ITC eligibility.

SourceCGST Rules, 2017 (Rule 59) · Rule 59 read with Sec 37 CGST Act
gst.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

gst_registered=true

Deadlines and penalty

Cadence: Monthly · Recurring
Next due: Due soon Next due 11 Oct 2026 (today)
Penalty for default: Late filing late fee: Rs 50/day (Rs 20/day nil) up to Rs 5,000 per return; blocks recipient ITC for that period.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceCGST Rules, 2017 (Rule 59) · Rule 59 read with Sec 37 CGST Act
gst.gov.in