Quick Summary
GSTR-1 contains details of all outward supplies made by a registered taxpayer.
GSTR-1 must be filed monthly (11th of next month for large taxpayers) or quarterly (13th of month after quarter for QRMP). It contains invoice-wise details of B2B and B2C supplies, exports, and amendments.
Key Points
- Outward supplies return
- Monthly or quarterly
- Invoice-wise details
- B2B and B2C supplies
- Due: 11th/13th of next month