The GSTR-1 due date is the 11th of the next month if you file monthly, and the 13th of the month after the quarter if you are on the QRMP (quarterly) scheme. GSTR-1 is your statement of outward supplies — the sales side of GST. This guide explains who files when, what the QRMP option means for a small shop, and how to be ready before the date instead of scrambling on the 10th.
GSTR-1 due date at a glance
GSTR-1 is a monthly or quarterly statement of your outward supplies (sales) that every normal registered taxpayer files on the GST portal (see the official GSTR-1 guide on gst.gov.in).
| You file… | GSTR-1 is due | Example tax period | Due by |
|---|---|---|---|
| Monthly | 11th of the next month | June 2026 | 11/07/2026 |
| Quarterly (QRMP) | 13th of the month after the quarter | Apr–Jun 2026 | 13/07/2026 |
These are the usual statutory dates. Extensions and one-off changes do happen, so confirm the current date on gst.gov.in before you file.
Monthly or quarterly? The QRMP choice
Which due date applies to you depends on how you file:
- Monthly filing: GSTR-1 every month, due the 11th of the following month.
- QRMP (Quarterly Return, Monthly Payment): an optional scheme for taxpayers with aggregate annual turnover up to ₹5 crore. You file GSTR-1 once a quarter (due the 13th after quarter-end) but still pay tax every month by challan.
If your shop’s turnover is well under the ₹5 crore line, QRMP means fewer GSTR-1 filings a year. Many small kirana and retail shops opt for it to cut monthly paperwork — but check your eligibility and current profile on the portal, because the choice affects your dates.
IFF: uploading invoices between quarters
QRMP filers don’t have to wait until quarter-end to show B2B invoices to their buyers. The Invoice Furnishing Facility (IFF) lets you upload B2B invoices for the first two months of a quarter, by the 13th of the following month. It is optional and has no late fee — it simply helps your business customers claim input tax credit sooner.
A quick example: Meena’s saree shop
Meena runs a saree shop in Madurai, Tamil Nadu, with an annual turnover of about ₹80 lakh. Because she is under ₹5 crore, she opts for QRMP.
- For the April–June 2026 quarter, her GSTR-1 is due 13/07/2026.
- She used IFF in April and May to upload her few B2B invoices so her wholesale buyers got their credit early; her walk-in (B2C) sales just roll into the quarterly return.
- She still paid her tax each month by challan — QRMP changes the return frequency, not the payment.
Her neighbour, who files monthly, had a different date: his June 2026 GSTR-1 was due 11/07/2026.
What happens if you miss the date
Filing GSTR-1 late attracts a per-day late fee, with a lower fee for nil returns and an overall cap. The exact amounts have changed over time, so confirm the current late fee on gst.gov.in or with your CA rather than relying on an old figure. Beyond the fee, late or skipped GSTR-1 filings delay your buyers’ input tax credit and cause mismatches at reconciliation — a good reason to file on time even when the amount is small.
Be ready before the 11th (or 13th)
The filing itself is quick when your records are already clean. What slows shops down is pulling together the month’s sales, checking the CGST/SGST/IGST split, and making sure invoice numbers ran unique and consecutive. If your billing is a mix of handwritten bills and a spreadsheet, that reconciliation is where the evening before the due date goes.
This is exactly the record-keeping Yojika is built for. It’s offline-first GST billing software for Indian small shops: every sale is recorded with the correct tax split and a clean, financial-year invoice number, and you get a period-wise sales and GST summary you (or your CA) can use to file GSTR-1 on the portal in minutes. To be clear, Yojika does not file or upload returns for you — it makes your data ready so filing is fast, and your business data stays on your own PC.
- See what’s included on the features page.
- Check simple, transparent pricing on the pricing page.
- Or download Yojika and try it free for 14 days.
New to GST billing? Start with our guide to the GST invoice format for small shops.
This article is general information, not tax advice. GST return dates, schemes, and late fees change — confirm the current position on gst.gov.in or with your CA before you file.