GSTR-1: Complete Guide to Filing Your Outward Sales Return | Kallapotti Learn [ Kallapotti](/) [About](/about-us) [Features](/features) Business Types [ Restaurants & Food Outlets Fine dine, QSR, cafe, bakery & cloud kitchens](/restaurant-billing-software) [ Textile & Garments Sarees, apparel, boutiques & footwear matrix](/textile-billing-software) [ Retail & Wholesale Supermarkets, FMCG, weighing scales & Khata](/retail-wholesale-billing-software) [ Medical Shops & Pharmacies Batch & expiry alerts, credit ledger](/medical-shop-billing-software) [ Fertilizer & Agro Shops Seeds, pesticides & farmer credit](/fertilizer-shop-billing-software) [Integrations](/integrations) [Learn](/learn) [Pricing](/pricing) Resources [ Downloads Windows PC & Android app stores](/downloads) [ FAQ Frequently asked questions & answers](/faq) [ GST Calculator Free Indian GST rate calculator](/gst-calculator) [ Guides & Articles Tutorials & POS documentation](/learn) [ Support & Contact Direct phone, email & helpdesk](/contact-us) [ Search Site Find features, blogs & outlets](/search) [Book A Demo](/contact-us?intent=demo) [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 16 September 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, invoice value above ₹1 Lakh — amended from ₹2.5L)7B2C Others (consolidated — intra-state & inter-state up to ₹1 Lakh)6A / 6BExport invoices (with/without payment of IGST)9BCredit Notes & Debit Notes issued to registered buyers12HSN/SAC-wise summary of all outward supplies13Document summary (invoices, credit notes, delivery challans issued)## Late Filing Penalties & Filing Restrictions - Daily late fee: ₹50/day (₹25 CGST + ₹25 SGST) for regular returns; ₹20/day for Nil returns - Maximum late fee cap (Section 47): ₹500 for Nil returns; ₹2,000 for turnover up to ₹1.5 Cr; ₹5,000 for turnover ₹1.5–5 Cr; ₹10,000 for turnover > ₹5 Cr - Rule 59(6) restriction: If you have not filed GSTR-3B for the previous period, the GST portal will block you from filing GSTR-1/IFF - Impact on buyers: Invoices not filed by the 11th/13th will not appear in buyers’ GSTR-2B, blocking their Input Tax Credit 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 - [Restaurants & Food POS](/restaurant-billing-software) - [Textile & Garments POS](/textile-billing-software) - [Retail & Wholesale POS](/retail-wholesale-billing-software) - [Medical Shop & Pharmacy POS](/medical-shop-billing-software) - [Fertilizer & Agro Shop POS](/fertilizer-shop-billing-software) - [Ecosystem Integrations](/integrations) - [Pricing Plans](/pricing) - [GST Calculator Tool](/gst-calculator) - [Affiliate Partner Program](/partner) ## Company & Support - [About Us](/about-us) - [Careers](/careers) - [FAQ](/faq) - [Help Center & Contact](/contact-us) - [Documentation](/documentation) - [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 SMEs & Big Enterprises, Wholesale / Retail Shops, Manufacturers in India. [Powered by AhopeZ Innovations.](https://ahopez.in) Service Health: 99.99% [ Home](/) [ Learn](/learn) [ Support](https://wa.me/919363727215) [ Partner](/partner) More