GSTR-1: Complete Guide to Filing Your Outward Sales Return | Kallapotti Learn

		 Special Become an Affiliate Partner & Earn Lifetime Commissions [Explore Partner Program ](/partner)

  [ Kallapotti](/) [Home](/) [Features](/#features) [About](/about-us) [Pricing](/pricing) [FAQ](/faq) [GST Calculator](/gst-calculator) [Learn](/learn) [Contact](/contact-us?intent=demo) [](/search) [Book Demo](/contact-us) [Access Portal ](https://links.kallapotti.com/portal) [ All Articles](/learn) GST Returns # GSTR-1: Complete Guide to Filing Your Outward Sales Return

 Everything about GSTR-1 — what it covers, who must file, due dates (monthly vs quarterly QRMP), tables to fill, and late fee consequences.

  8 min read  Updated 15 March 2026  Ahopez Innovations Team GSTR-1Sales ReturnQRMPB2BIFF GSTR-1 is a monthly or quarterly return declaring all your outward supplies (sales). It is the source from which your buyers' GSTR-2B is auto-populated — directly affecting their ability to claim Input Tax Credit.

## Who Must File GSTR-1?

All GST-registered regular taxpayers. Composition scheme taxpayers are exempt (they file GSTR-4 instead).

## Due Dates

CategoryFrequencyDue DateTurnover > ₹5 Crore (previous FY)Monthly11th of the following monthTurnover ≤ ₹5 Crore (QRMP scheme)Quarterly13th of next month after quarter endQRMP — IFF (optional B2B monthly upload)Monthly (M1 & M2 only)13th of following month## Key Tables in GSTR-1

TableWhat to Enter4A / 4B / 4CB2B invoices (with buyer GSTIN)5A / 5BB2C Large invoices (inter-state, above ₹2.5L)5A-IIB2C Others (consolidated — small & intra-state)6A / 6BExport invoices (with/without tax payment)9BCredit Notes issued to GST-registered buyers9CDebit Notes issued to GST-registered buyers12HSN/SAC-wise summary of all supplies## Late Filing Penalties

-  ₹50/day (₹25 CGST + ₹25 SGST) for taxable returns
-  ₹20/day (₹10 CGST + ₹10 SGST) for nil returns
-  Maximum ₹10,000 per return period
-  Buyers cannot see your invoices in their GSTR-2B — blocking their ITC until you file
 Pro Tip Kallapotti exports GSTR-1-ready JSON from your billing data — just upload directly to the GST portal without any manual data entry.

 ## File GST returns with zero manual work

 Kallapotti generates GSTR-1-ready data, auto-calculates HSN codes, and tracks ITC — all from
				your daily billing. [Start 14-Day Free Trial ](/pricing) [← Browse all articles](/learn) [ Kallapotti](/) Enterprise-grade billing platform built for scale. Fast invoices, inventory control, and
					multi-terminal billing for modern businesses. [](https://www.instagram.com/kallapotti.pos/) [](https://www.linkedin.com/showcase/kallapotti-pos/) [](https://www.trustpilot.com/review/kallapotti.com) Products & Solutions - [Platform Features](/#features)
 - [Pricing Plans](/pricing)
 - [GST Calculator](/gst-calculator)
 - [Restaurant Billing POS](/restaurant-billing-software)
 - [Affiliate Partner Program](/partner)
 - [About Us](/about-us)
 - [Book a Demo](/contact-us)
 Support - [Help Center](/contact-us)
 - [Priority Email](mailto:support@kallapotti.com)
 - [Documentation](/documentation)
 - [API Docs](/api-docs)
 - [Security & Trust](/security)
 Legal - [Terms of Service](/terms_of_service)
 - [Privacy Policy](/privacy-policy)
 - [Return Policy](/return&cancellation-policy)
 - [Shipping Policy](/shipping-policy)
 © 2026 Kallapotti POS Billing. All rights reserved.

 The best GST billing software for small business & retail shop management in Kumbakonam, Tamil Nadu & India.

 [Powered by AhopeZ Innovations.](https://ahopez.in)

  Service Health: 99.99% [ Home](/) [ Learn](/learn) [ Support](https://wa.me/919363727215) [ Partner](/partner)  More