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State-specific compliance

GSTR-1 Outward Supplies Return in Tripura

How GSTR-1 Outward Supplies Return applies to a business operating in Tripura, 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 Tripura. 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 Tripura. In Tripura, the day-to-day administering authority and the office where filings are submitted will be the Tripura 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 Tripura?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends

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

Related

GSTR-1 Outward Supplies Return in other states