State-specific compliance
GSTR-1 Outward Supplies Return in Tamil Nadu
How GSTR-1 Outward Supplies Return applies to a business operating in Tamil Nadu, with state-specific authority, citations and current deadlines.
Definition
GSTR-1 Outward Supplies Return as it applies to businesses operating in Tamil Nadu. 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 a central regulation that applies uniformly across India, including Tamil Nadu. In Tamil Nadu, the day-to-day administering authority and the office where filings are submitted will be the Tamil Nadu State GST Department alongside the central jurisdictional CGST officer.
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
Does GSTR-1 Outward Supplies Return apply to your business in Tamil Nadu?
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