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Step-by-Step Guide for GSTR-1 Quarterly Filing

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Step-by-Step Guide for GSTR-1 Quarterly Filing

Small and medium businesses with lower turnover can opt for quarterly GSTR-1 return filing under the QRMP (Quarterly Return Monthly Payment) Scheme.
This reduces compliance frequency while maintaining regular GST payments.

This blog explains the complete step-by-step process for GSTR-1 quarterly return filing, including eligibility, due dates, and best practices.

What Is GSTR-1?

GSTR-1 is a GST return that reports:

  • Outward supplies (sales)
  • B2B & B2C invoices
  • Debit & credit notes
  • Export and SEZ supplies (if applicable)

The data filed in GSTR-1 reflects in the buyer’s GSTR-2A / GSTR-2B.

Who Can File GSTR-1 Quarterly?

You can file GSTR-1 quarterly if:

  • Aggregate turnover is up to ₹1.5 crore
  • You are a regular GST taxpayer
  • You are enrolled under QRMP scheme
  • You are not under composition scheme

Applicable to:

  • Proprietorships
  • Small traders
  • Service providers
  • MSMEs

GSTR-1 Quarterly Due Dates

QuarterDue Date
Apr – Jun13th July
Jul – Sep13th October
Oct – Dec13th January
Jan – Mar13th April

Late filing attracts penalties.

Invoice Furnishing Facility (IFF)

Under QRMP:

  • B2B invoices can be uploaded monthly using IFF
  • Limit: ₹50 lakh per month
  • IFF due date: 13th of next month

This allows buyers to claim ITC without waiting for quarterly filing.

Documents Required for GSTR-1 Quarterly Filing

  • Sales register (quarterly)
  • B2B & B2C invoices
  • Credit & debit notes
  • Export invoices (if any)
  • Accounting or billing software data

Step-by-Step Process for GSTR-1 Quarterly Return Filing

Step 1: Login to GST Portal

  • Login using:
    • GSTIN
    • Username
    • Password
    • Captcha

Step 2: Select GSTR-1 Quarterly Return

  • Go to Returns → Returns Dashboard
  • Choose Financial Year & Quarter
  • Click Prepare Online under GSTR-1

Step 3: Enter Outward Supply Details

Fill in relevant tables:

  • Table 4 – B2B invoices
  • Table 5 – B2C (Large) invoices
  • Table 7 – B2C (Others)
  • Table 9B – Credit/Debit notes
  • Table 6A – Export invoices (if applicable)

Ensure accuracy in invoice values and tax rates.

Step 4: Review Summary

  • Verify taxable value and tax amounts
  • Match data with books of accounts
  • Correct any errors before submission

Step 5: Submit GSTR-1

  • Click Submit
  • File using:
    • DSC (Companies & LLPs)
    • EVC (Proprietors / Individuals)

Step 6: Download Acknowledgement

  • Download ARN & filed return
  • Save for compliance and audit purposes

Common Mistakes in GSTR-1 Quarterly Filing

  • ❌ Missing IFF uploads for B2B invoices
  • ❌ Incorrect GSTIN of customers
  • ❌ Mismatch with GSTR-3B
  • ❌ Wrong tax rate application
  • ❌ Late filing of quarterly return

Late Fee for GSTR-1 Quarterly Filing

TypeAmount
Late Fee₹50 per day
Nil Return₹20 per day
Maximum₹10,000

Benefits of Quarterly GSTR-1 Filing

  • Reduced compliance burden
  • Lower filing frequency
  • Suitable for small businesses
  • Simplified documentation

How Saving Mantra Helps with GSTR-1 Quarterly Filing

Saving Mantra provides complete GST compliance support, including:

  • Quarterly GSTR-1 filing
  • IFF monthly uploads
  • Invoice validation & reconciliation
  • GSTR-1 vs GSTR-3B matching
  • Compliance reminders & dashboards

✔ Accurate reporting
✔ Timely filing
✔ Expert GST review

Frequently Asked Questions (FAQs)

Q1. Is GSTR-1 quarterly filing mandatory under QRMP?
Yes, for eligible taxpayers opting for QRMP.

Q2. Can I switch from quarterly to monthly filing?
Yes, option can be changed at the beginning of the financial year.

Q3. Is GSTR-1 required if there are no sales?
Yes, a Nil GSTR-1 must be filed.

Q4. Does quarterly GSTR-1 delay ITC for buyers?
No, if B2B invoices are uploaded monthly using IFF.

Disclaimer

This article is for informational purposes only. GST laws, QRMP rules, due dates, and return filing procedures are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

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