GSTR-1 Filing Date: Monthly, QRMP and IFF Due Dates 2026

Every business making taxable outward supplies faces strict monthly or quarterly filing deadlines on the GST common portal. Missing your GSTR-1 filing date triggers late fees and blocks subsequent return filing, but the heaviest commercial damage hits your customers. Because modern input tax credit rules require exact reflection in static statements, knowing the precise due date and final rectification cutoff protects your working capital and vendor relationships.

GSTR-1 filing dates: monthly vs quarterly QRMP deadlines

Section 37 of the CGST Act governs the furnishing of details of outward supplies. Under GST rules and official GSTN return manuals, the exact due date depends on whether you file monthly or participate in the Quarterly Return Monthly Payment (QRMP) scheme.

Upcoming GSTR-1 due dates

These follow the standard rule. The Government can extend a due date by notification, so check the GST portal's news section before you plan around a weekend date.

You can read the complete procedural breakdown in our guides on GSTR-1 late fee and due dates and how to file GSTR-1 step by step.

Why the 11th and 13th matter: the strict link to GSTR-2B on the 14th

Under Rule 60(7) of the CGST Rules, Form GSTR-2B is a static statement of input tax credit generated automatically on the 14th day of every month. The portal processes all outward supply statements filed by suppliers up to their respective due dates:

• Monthly filers who submit GSTR-1 by 11:59 PM on the 11th.
• Quarterly QRMP filers who submit IFF or quarterly GSTR-1 by 11:59 PM on the 13th.

On the 14th, the portal runs its monthly generation job. Every valid invoice submitted on time moves into the recipient's GSTR-2B under eligible credit. If a supplier files on the 12th instead of the 11th, the GST portal excludes those invoices from the current GSTR-2B run. The invoices remain visible only in dynamic GSTR-2A and will not appear in GSTR-2B until the 14th of the subsequent month.

This cutoff has immediate legal force. Under Section 16(2)(aa) of the CGST Act and Rule 36(4), a recipient cannot avail input tax credit unless the invoice details have been furnished by the supplier in GSTR-1 or IFF and communicated to the recipient in Form GSTR-2B. When a supplier misses the GSTR-1 filing date, the buyer cannot take credit in their GSTR-3B due on the 20th. Claiming credit outside GSTR-2B triggers an automated system alert under Rule 88D and intimation in Form DRC-01C.

Worked example: timing impact on buyer cash flow

Consider supplier Alpha Engineering and buyer Beta Forge for an invoice issued in September 2026. The invoice carries a taxable value of ₹5,00,000 and 18 percent IGST of ₹90,000.

By filing two days late, Alpha Engineering incurs a small daily late fee under Section 47. However, Beta Forge faces an unexpected cash outflow of ₹90,000 on 20 October 2026 because Section 16(2)(aa) forbids taking credit before appearance in GSTR-2B. This timing gap is why corporate buyers enforce strict GST payment holds against vendors who miss their filing cutoff.

What is the absolute last date to file or amend GSTR-1?

Taxpayers often confuse the monthly due date with the final statutory cutoff date to rectify missing invoices or reporting mistakes.

1. Annual amendment cutoff (Section 37(3))

Under Section 37(3) of the CGST Act, no rectification of error or omission in respect of invoices of a previous financial year is allowed after 30 November following the end of that financial year, or the actual date of filing the relevant annual return (Form GSTR-9), whichever is earlier. For supplies made during FY 2025-26, any missed invoice or downward correction must be furnished in or before the return period of November 2026.

2. Maximum return filing window (Section 37(5))

Under Section 37(5) of the CGST Act, a registered person is not allowed to furnish details of outward supplies under Section 37 for a tax period after the expiry of three years from the due date of furnishing the said return. After three years, the portal bars filing completely.

Consequences of missing the GSTR-1 filing date

Filing outward records past the due date triggers sequential restrictions across the GST portal:

1. Late fees under Section 47: The statutory late fee is ₹100 per day per Act up to ₹5,000 under Section 47(1), reduced by notifications to a CGST fee of ₹25 per day (₹10 per day for nil returns) subject to turnover-based caps.
2. Lock on filing GSTR-3B: Under Section 39(10), you cannot furnish Form GSTR-3B for a tax period unless the outward supply statement in Form GSTR-1 for that period has been furnished.
3. Sequential blocking under Rule 59(6): You cannot file GSTR-1 for a subsequent tax period if the GSTR-3B for the preceding tax period has not been furnished.
4. Discrepancy notice under Rule 88C: If outward tax liability declared in GSTR-1 exceeds the amount paid in GSTR-3B by the notified threshold, the portal issues an automated intimation in Form DRC-01B requiring payment or explanation within seven days.

Frequently asked questions

Last checked: 21 October 2026. Sources: GSTN FAQ on GSTR-2B cut-off dates, GSTN GSTR-1 user guide, CGST Act Section 37, CGST Act Section 16, CGST Rules Rule 59, CGST Rules Rule 60, GSTN GSTR-1 User Manual, GSTN GSTR-2B FAQ.