GSTR-1 Due Date Explained: The 11th-of-the-Month Deadline for Outward Supplies
Form GSTR-1 for outward supplies falls due on the 11th of every succeeding month for monthly filers. Here is the full GST calendar, QRMP rules and what to watch next.
Every normal and casual GST-registered taxpayer in India that makes outward supplies confronts the same recurring red-letter date: the 11th of the succeeding month, when Form GSTR-1 falls due. For supplies made during June 2026, that statutory deadline lands on 11 July 2026 for monthly filers. This edition of Tomorrow's Watchlist decodes the GSTR-1 filing rhythm, the Quarterly Return Monthly Payment (QRMP) alternative, and the wider compliance calendar that businesses and investors should keep on their radar over the coming days.
Form GSTR-1 is a monthly Statement of Outward Supplies furnished by all normal and casual registered taxpayers making outward supplies of goods and/or services, and it contains the invoice-level details of those outward supplies. The return is mandated under Section 37 of the Central Goods and Services Tax Act, 2017, and the data furnished flows directly into the recipient's auto-populated Form GSTR-2B, making it the single most consequential filing in the monthly GST cycle. Miss it, and your buyer's input tax credit is delayed, which is why the 11th is a date no finance team can afford to overlook.
Statutory Deadlines
The GST return calendar is built around two poles: the 11th for GSTR-1 and the 20th for GSTR-3B. Taxpayers filing monthly must furnish Form GSTR-1 by the 11th day of the succeeding month, per the Government of India GST Network FAQ. Taxpayers who have opted into the QRMP scheme file GSTR-1 quarterly, with the return due by the last date of the month succeeding the end of every quarter. The table below sets out the recurring due dates that anchor the compliance month.
| Return | What it reports | Frequency | Statutory due date |
|---|---|---|---|
| GSTR-1 | Invoice-level outward supplies | Monthly | 11th of succeeding month |
| GSTR-1 (QRMP) | Outward supplies | Quarterly | Last date of month after the quarter |
| IFF | B2B invoices, first 2 months of quarter | Monthly (QRMP) | 13th of succeeding month |
| GSTR-3B | Summary return plus tax payment | Monthly | 20th of succeeding month |
The QRMP scheme is available to taxpayers with an aggregate annual turnover of up to Rs 5 crore, letting them file GSTR-1 and GSTR-3B once a quarter while still paying tax monthly through a challan. For the two months that fall inside a quarter, such taxpayers may push their B2B invoices to their buyers using the Invoice Furnishing Facility (IFF) by the 13th of the succeeding month, so that recipients do not wait an entire quarter to claim input tax credit. The obligation to file GSTR-1 does not vanish for a nil filer: a taxpayer with no outward supplies in June 2026 must still file a nil GSTR-1 on or before 11 July 2026 under Section 37 of the CGST Act, 2017.
GSTR-1 does not sit in isolation. It runs alongside the income-tax compliance clock. Under Section 211 of the Income-tax Act, 1961, the first advance-tax instalment for FY 2026-27 fell due on 15 June 2026 (15 per cent of estimated liability), with the second instalment (cumulatively 45 per cent) due 15 September 2026. Salaried and non-audit taxpayers filing their income-tax return for AY 2026-27 face the Section 139(1) deadline of 31 July 2026. Depositors seeking to avoid tax deduction at source on interest income can lodge Form 15G or Form 15H with their bank at the start of the financial year, a filing best completed well before the first quarter of FY 2026-27 closes. You can map these overlapping obligations with the Oquilia advance-tax calculator and read the mechanics in our advance tax glossary entry.
Market Events
The start of every calendar month brings the single most watched indirect-tax data point in India: the gross GST revenue collection figure, released by the Ministry of Finance. Because GSTR-1 and GSTR-3B filings feed the headline number, the collection print is effectively a real-time census of formal-economy activity, and analysts treat it as a high-frequency proxy for consumption momentum. Traders positioning for the coming sessions should note that the collection release, the GSTR-1 cut-off on the 11th and the GSTR-3B payment date on the 20th together define the compliance-driven liquidity rhythm that businesses manage each month.
On the monetary side, the Reserve Bank of India's rate backdrop remains supportive of compliance-heavy working-capital planning. The RBI Monetary Policy Committee held the repo rate at 5.25 per cent on 8 April 2026, its second consecutive pause, after a cumulative 125 basis points of easing through 2025 that took the rate down from 6.50 per cent. A steady repo rate keeps the cost of the short-term credit that firms often draw on to bridge GST payments predictable. Cross-check the latest stance at rbi.org.in before making any funding decision. Investors deploying the cash freed up by disciplined tax planning can model outcomes with the Oquilia SIP calculator or the lumpsum calculator.
There is no scheduled RBI policy meeting or SEBI board meeting confirmed for the immediate GSTR-1 window, so the compliance calendar itself is the dominant event to watch. Our earlier explainer on the GSTR-3B monthly deadline sets out how the 20th-of-the-month payment obligation dovetails with the 11th-of-the-month GSTR-1 statement.
Earnings
No specific corporate results calendar has been confirmed in the editorial briefing for the immediate GSTR-1 filing window, and this report will not invent one. What deserves attention instead is the structural link between GSTR-1 data and reported revenue. The invoice-level outward-supply details a company furnishes in GSTR-1 must ultimately reconcile with the turnover it reports in its financial statements and its annual return in Form GSTR-9. A mismatch between GSTR-1 turnover and audited revenue is one of the first red flags that draws a departmental notice, which is why finance teams treat the monthly GSTR-1 as a rolling rehearsal for the eventual annual reconciliation.
For investors reading a results season, the takeaway is procedural rather than predictive: a company that files GSTR-1 accurately and on time is one whose input-tax-credit chain stays unbroken for its customers, protecting working-capital relationships across the supply chain. The table below summarises the advance-tax instalment schedule that runs in parallel and shapes corporate cash outflows through the year.
| Instalment | Due date (FY 2026-27) | Cumulative advance tax payable |
|---|---|---|
| First | 15 June 2026 | 15 per cent |
| Second | 15 September 2026 | 45 per cent |
| Third | 15 December 2026 | 75 per cent |
| Fourth | 15 March 2027 | 100 per cent |
These instalment percentages are set by Section 211 of the Income-tax Act, 1961, and apply to taxpayers whose estimated liability for the year exceeds Rs 10,000. The full statutory tax calendar is published at incometax.gov.in. Understanding how outward-supply reporting under GST and advance-tax payments under income tax interact is the core of month-end financial hygiene, and the difference between a self-assessment top-up and an advance instalment is explained in our self-assessment tax glossary entry.
FAQ
What is the GSTR-1 due date for monthly filers?
The due date to file Form GSTR-1 is the 11th day of the succeeding month for taxpayers filing it monthly, per the Government of India GST Network. For June 2026 supplies, that means 11 July 2026. This is fixed under Section 37 of the CGST Act, 2017.
When is GSTR-1 due for QRMP quarterly filers?
For taxpayers who have opted into the Quarterly Return Monthly Payment scheme, GSTR-1 is due by the last date of the month succeeding the end of every quarter. The QRMP scheme is open to taxpayers with an aggregate annual turnover of up to Rs 5 crore.
Do I have to file GSTR-1 if I had no sales?
Yes. A taxpayer with no outward supplies in a tax period must still file a nil GSTR-1 by the 11th of the succeeding month. There is no exemption from filing merely because the value of outward supplies was zero.
What is the Invoice Furnishing Facility (IFF)?
The IFF lets QRMP taxpayers upload their B2B invoices for the first two months of a quarter by the 13th of the succeeding month, so their buyers can claim input tax credit without waiting for the quarterly GSTR-1. It is optional and capped at the invoices a taxpayer chooses to furnish.
How does GSTR-1 differ from GSTR-3B?
GSTR-1 is an invoice-level statement of outward supplies due on the 11th, while GSTR-3B is a summary return, including tax payment, due on the 20th of the succeeding month. GSTR-1 feeds the recipient's Form GSTR-2B; GSTR-3B is where the tax is actually paid.
Does late GSTR-1 filing affect my buyer?
Yes. Because GSTR-1 data auto-populates the buyer's GSTR-2B, a delayed filing delays your customer's input tax credit, which can strain commercial relationships. The late fee for delayed filing is levied under Section 47 of the CGST Act, 2017.
Where can I verify these GST deadlines officially?
The authoritative source is the Government of India GST Network. The statutory basis for GSTR-1 is Section 37 of the CGST Act, 2017, whose text is available on the India Code portal, and the income-tax compliance calendar is published at incometax.gov.in.
Sources & Citations
- Form GSTR-1 - Statement of Outward Supplies — Government of India - GST Network
- Central Goods and Services Tax Act, 2017 - Section 37 — India Code
- Tax Calendar and Advance Tax Instalments — Income Tax Department
- RBI Monetary Policy — Reserve Bank of India
Frequently Asked Questions
What is the GSTR-1 due date for monthly filers?
The due date to file Form GSTR-1 is the 11th day of the succeeding month for taxpayers filing it monthly, per the Government of India GST Network. For June 2026 supplies, that means 11 July 2026. This is fixed under Section 37 of the CGST Act, 2017.
When is GSTR-1 due for QRMP quarterly filers?
For taxpayers who have opted into the Quarterly Return Monthly Payment scheme, GSTR-1 is due by the last date of the month succeeding the end of every quarter. The QRMP scheme is open to taxpayers with an aggregate annual turnover of up to Rs 5 crore.
Do I have to file GSTR-1 if I had no sales?
Yes. A taxpayer with no outward supplies in a tax period must still file a nil GSTR-1 by the 11th of the succeeding month. There is no exemption from filing merely because the value of outward supplies was zero.
What is the Invoice Furnishing Facility (IFF)?
The IFF lets QRMP taxpayers upload their B2B invoices for the first two months of a quarter by the 13th of the succeeding month, so their buyers can claim input tax credit without waiting for the quarterly GSTR-1. It is optional and capped at the invoices a taxpayer chooses to furnish.
How does GSTR-1 differ from GSTR-3B?
GSTR-1 is an invoice-level statement of outward supplies due on the 11th, while GSTR-3B is a summary return, including tax payment, due on the 20th of the succeeding month. GSTR-1 feeds the recipient's Form GSTR-2B; GSTR-3B is where the tax is actually paid.
Does late GSTR-1 filing affect my buyer?
Yes. Because GSTR-1 data auto-populates the buyer's GSTR-2B, a delayed filing delays your customer's input tax credit, which can strain commercial relationships. The late fee for delayed filing is levied under Section 47 of the CGST Act, 2017.
Where can I verify these GST deadlines officially?
The authoritative source is the Government of India GST Network. The statutory basis for GSTR-1 is Section 37 of the CGST Act, 2017, whose text is available on the India Code portal, and the income-tax compliance calendar is published at incometax.gov.in.