State-specific compliance

GSTR-1 Outward Supplies Return in Karnataka

How GSTR-1 Outward Supplies Return applies to a business operating in Karnataka, with the state-level authority, citations and the next deadline.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

GSTR-1 Outward Supplies Return as it applies to businesses operating in Karnataka. 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 a central regulation that applies uniformly across India, including Karnataka. In Karnataka, the day-to-day administering authority and the office where filings are submitted will be the Karnataka State GST Department alongside the central jurisdictional CGST officer.

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

Does GSTR-1 Outward Supplies Return apply to your business in Karnataka?

Facet	Condition	Applies
State coverage	Central regulation: applies in all states and union territories	Yes
Sector coverage	Applies across all sectors	Depends

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