GSTR-1 reports your outward supplies. Monthly filers are due on the 11th of the following month; quarterly filers under QRMP are due on the 13th of the month following the quarter. Unlike GSTR-3B, the QRMP date does not vary by state.
No tax is paid through GSTR-1, which has a consequence worth knowing: a late GSTR-1 on its own attracts a late fee but never interest.
GSTR-1 due dates
- Monthly filer — 11th of the month following the tax period.
- QRMP quarterly filer — 13th of the month following the quarter.
The same standing caveat applies as for GSTR-3B: CBIC moves these by notification, so confirm against the CBIC notifications page when a date is close.
Late fee for a late GSTR-1
CBIC aligned GSTR-1’s late fee to GSTR-3B’s on the same day in 2021, so the structure is identical — a flat per-day rate with a ceiling that moves with your preceding-year turnover.
| Aggregate turnover (preceding FY) | Late fee per day | Maximum |
|---|---|---|
| Nil return (no outward supplies, no liability) | ₹20 (₹10 + ₹10) | ₹500 |
| Up to ₹1.5 crore | ₹50 (₹25 + ₹25) | ₹2,000 |
| ₹1.5 crore – ₹5 crore | ₹50 (₹25 + ₹25) | ₹5,000 |
| Above ₹5 crore | ₹50 (₹25 + ₹25) | ₹10,000 |
Notification No. 20/2021-Central Tax dated 1 June 2021, amending Notification No. 4/2018-Central Tax.
Why a late GSTR-1 attracts no interest
Interest under section 50 attaches to the delayed payment of tax in cash. Tax is not paid through GSTR-1 — it is paid through GSTR-3B. So a GSTR-1 filed late, with the corresponding GSTR-3B filed on time, carries the late fee alone and no interest at all.
The practical cost of a late GSTR-1 usually falls on somebody else: your outward supplies do not appear in your customer’s GSTR-2B, so their input tax credit is delayed. That is a commercial problem before it is a compliance one.
Primary sources
The dates and fees on this page are read off the statute and CBIC’s own notifications, not copied from other guides. You can check every one of them:
- Central Goods and Services Tax Act, 2017 — sections 47 (late fee) and 50 (interest)
- CBIC — GST notifications and circulars
- CBIC — GST portal
- GST portal (gst.gov.in) — where the return is actually filed
Verified against the CGST Act, 2017, the notifications cited above and CBIC circulars as of August 2026. Your exact position depends on your entity and any notifications or circulars issued since — we confirm it for you, and always recommend checking the official CBIC / GST portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.