GSTR-1 Due Date
July 2026

GSTR-1 due date for monthly filers is the 11th of the following month. For example, GSTR-1 for June 2026 is due on 11 July 2026. If 11th falls on a Sunday or public holiday, the GSTN portal extends it to the next working day automatically.

Under the QRMP scheme (Quarterly Return Monthly Payment), GSTR-1 is due on the 13th of the month after the quarter ends. You still pay GST monthly through PMT-06 challan, but file GSTR-1 only 4 times a year.

Late fee under Section 47 of the GST Act is charged per day from the day after the due date.

Interest at 18% per annum is also charged on tax due in GSTR-3B (not GSTR-1 itself, since GSTR-1 is informational). Use the late fee calculator above to calculate your exact amount.

Yes — mandatory even with zero sales. Every GST-registered taxpayer must file GSTR-1 for every period, even if there were no outward supplies. Failing to file nil GSTR-1 attracts ₹20/day late fee (max ₹500).

Filing 30 days late has 4 consequences:

• Late fee: ₹1,500 (30 days × ₹50/day for normal returns)
• ITC blocked for your buyers — they cannot claim Input Tax Credit on your invoices until you file
• GSTR-3B may get blocked — GSTN blocks GSTR-3B filing if GSTR-1 is not filed first
• Possible scrutiny notice — 3+ consecutive missed returns can trigger a Section 46 notice from your GST officer

You can still file late — the portal never closes. Pay the accumulated late fee and file immediately to stop further accrual.

The GSTN portal is online 24/7, so technically you can file on any day including Sundays. However, if the due date falls on a gazetted public holiday, the government typically issues a circular extending the deadline to the next working day. This extension is not automatic — it requires a formal notification. This tool shows known extensions when they are announced. Always check the official GST portal notification section if the 11th falls on a holiday.

GSTR-1 cannot be directly revised. But you can amend invoices in the next period's GSTR-1 using Amendment Tables:

• Table 9A — Amend B2B invoices
• Table 9B — Amend Credit/Debit notes
• Table 9C — Amend B2C large invoices

Amendments reflect in your buyer's GSTR-2B in the month of amendment, not the original month. The filing deadline for amendments is the same as the regular GSTR-1 due date.

Yes — the taxpayer (you) is always liable. Late fees and penalties are assessed against your GSTIN, not your CA's. If your CA misses the deadline, the late fee accrues on your GSTIN. You can recover the cost from your CA under your service agreement, but the GST department will collect from you. This is why setting your own WhatsApp reminder (above) is critical — so you can follow up with your CA before the deadline.