For Indian GST filers, the standard GSTR-1 deadline is the 11th of the following month for monthly filing or the 13th after a quarter for quarterly filing. Those dates can be extended, and your applicable GSTR-3B date may depend on your filing frequency and principal place of business. Check the GST Portal for the selected return period before relying on a date.
This guide explains the general GST Portal framework for GSTR-1, GSTR-1A, GSTR-3B and input tax credit (ITC). It is not a personalized filing calendar: the correct deadline and treatment depend on your registration, return period, applicable rules and any current government notifications. The GST Portal’s guidance includes historical examples, and the CBIC statutory material cited below is an older consolidated presentation; check current portal notices and amendments for your situation.
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What is the due date for filing Form GSTR-1?
The GST Portal states these standard GSTR-1 due dates, subject to any later date notified by the Government:
| Filing frequency | Standard GSTR-1 deadline | What to check |
|---|---|---|
| Monthly | 11th day of the succeeding month | Confirm whether a notification extended the date for your tax period. |
| Quarterly | 13th day of the month after the quarter | Confirm your filing frequency and whether a notification extended the date. |
These are standard rules, not a guarantee of the current deadline for a particular period. The GST Portal’s GSTR-1 guide expressly allows for dates extended by Government notification. Its examples are historical, so do not use them as a calendar for an upcoming filing.
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Why the GSTR-3B date may differ
GSTR-3B is the return used to report liability and ITC. Its filing schedule can depend on whether the taxpayer files monthly or quarterly; for quarterly filers, the applicable date can also vary by principal place of business. The older CBIC rules compilation illustrates that framework, but it is not enough to establish a current individual deadline. Check the due date displayed for the return period on the GST Portal and any current notification. See the CBIC CGST Rules compilation.
Can you correct or add an invoice after filing GSTR-1?
Before you file GSTR-1, uploaded invoice details remain in draft and the GST Portal guide says they can be modified or deleted. After filing, the portal provides GSTR-1A as an optional opportunity to correct or add records for that same tax period.
| When you find the issue | Available route described by the portal |
|---|---|
| Before filing GSTR-1 | Modify or delete the draft invoice details, then file the statement. |
| After filing GSTR-1 | Use GSTR-1A, if available, to amend or add records for that period before filing the same period’s GSTR-3B. |
When is GSTR-1A available?
GSTR-1A becomes available after GSTR-1 has been filed or its due date has arrived, whichever is later. It may be filed once for that tax period, and only before the corresponding GSTR-3B is filed. It is optional, not a replacement for GSTR-1. The GST Portal GSTR-1 guide describes its purpose as an amendment return for a tax period.
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The GST Portal guide states that errors or omissions for the previous financial year cannot be rectified after 30 November of the following financial year. Treat this as the portal’s stated framework, not a personalized deadline: the governing statutory text, later amendments or an applicable extension may affect the result. The guide’s example concerns FY 2022–23 and is historical. For the statutory context, see the CBIC CGST Act text.
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When will a supplier’s GSTR-1A change appear in the recipient’s GSTR-2B?
According to the GST Portal, information a supplier declares or amends through GSTR-1A is available to the recipient in the next tax period’s GSTR-2B. The supplier’s correction and the recipient’s statement are therefore not necessarily same-period events. GSTR-2B also receives specified records from supplier GSTR-1, IFF and other returns, and is intended to help with ITC reporting in GSTR-3B. See the GST Portal GSTR-2B FAQs.
When reviewing a purchase, reconcile the relevant GSTR-2B entry with your invoice, receipt and other records before claiming credit. A record appearing in GSTR-2B is useful reconciliation information; it does not, by itself, establish that every legal condition for ITC has been met.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.When can you claim input tax credit?
ITC is conditional, so a matching portal entry is not the only test. The CBIC Act text retrieved for this guide describes conditions and restrictions that include holding an invoice or debit note, receiving the supply, meeting tax-payment requirements and filing the return under section 39. It also presents a section 16(4) time limit associated with the September return following the relevant financial year or the annual return, whichever is earlier. Because that CBIC page is an older consolidated presentation and does not establish every current amendment or special rule, check the current law and your facts before relying on that time-limit wording. See the CBIC CGST Act text.
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- Transaction evidence: Check the invoice or debit note and evidence that the supply was received.
- Eligibility and restrictions: Apply the conditions and restrictions in the current law to the specific transaction.
- Claim timing: Verify the applicable statutory time limit, including any current amendment or special rule.
Do not treat GSTR-2B visibility as conclusive proof of eligibility, and do not assume that correcting a supplier’s record through GSTR-1A changes the underlying ITC rules.
Do you have to file GSTR-1 when there was no business activity?
The GST Portal guide says GSTR-1 must be filed even when there was no business activity in the tax period. It also describes filing blocks connected to missing preceding returns, including dependencies between GSTR-1 and GSTR-3B. These instructions should not be generalized to every registration category without checking its applicable requirements. Review your GST Portal return dashboard and the rules for your taxpayer category before filing.
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