GSTR-1 Outward Supplies Return

Definition

Discloses all outward supplies (B2B invoices, B2C summary, exports, credit/debit notes) of a GST-registered taxpayer. Filed monthly by 11th of next month, or quarterly under QRMP.

• SourceCGST Rules, 2017 (Rule 59) — Rule 59 read with Sec 37 CGST Actgst.gov.in

What it means in practice

GSTR-1 Outward Supplies Return is administered by Goods and Services Tax Network (GSTN) / CBIC. The obligation is grounded in CGST Rules, 2017 (Rule 59) (Rule 59 read with Sec 37 CGST Act).

Auto-populates recipient GSTR-2B; data is the basis for invoice-matching ITC eligibility.

• SourceCGST Rules, 2017 (Rule 59) — Rule 59 read with Sec 37 CGST Actgst.gov.in

Triggers (applicability predicates)

These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.

• gst_registered=true

Deadlines and penalty

Cadence: monthly

Penalty for default: Late filing late fee: Rs 50/day (Rs 20/day nil) up to Rs 5,000 per return; blocks recipient ITC for that period.

Citations

• SourceCGST Rules, 2017 (Rule 59) — Rule 59 read with Sec 37 CGST Actgst.gov.in