Accountants often wonder exactly who falls under the mandate for GSTR-1 and what happens when a business has no sales for the month. The rule applies strictly to most registered businesses.
The basic filing rule
According to the official guidelines, Form GSTR-1 is a statement of outward supplies. It must be furnished by all normal and casual registered taxpayers. You can read the official confirmation on the GSTN GSTR-1 FAQ.
Common mistake: Skipping the return when there are no sales. The portal requires you to file a Nil return even if there is no business activity in that tax period.
Who does not need to file it?
The requirement does not apply to everyone. Specifically, taxpayers under the Composition Scheme are exempt from filing GST return 1.
Filing due dates for GST return 1
The timeline for submitting your outward supply details depends on the filing frequency you have chosen.
- Monthly filers: The due date is the 11th day of the succeeding month.
- Quarterly filers: The due date is the 13th day of the month succeeding the end of the quarter.
Corrections and linking to your buyer
Your buyer depends entirely on your GST return 1 to claim their input tax credit. When you file your return, those invoice details populate their records. If you want to understand the exact tables involved, read our guide on GSTR-1 tables and how it feeds GSTR-2B.
If you notice a mistake right after filing, a new facility called GSTR-1A allows you to amend or add supply records of the same tax period. You can do this after filing GSTR-1 and before filing GSTR-3B. Note that rectification of errors for a previous financial year is not allowed after 30 November of the following financial year.
Frequently asked questions
Do I need to file GST return 1 if I have no sales?
Yes, you must file a Nil return even if you have no business activity during the tax period.
What is the due date for GST return 1?
The due date is the 11th of the following month for monthly filers, and the 13th of the month following the quarter for quarterly filers.
Check your own GSTR-2B
When your suppliers file their returns, the data lands in your GSTR-2B. Our tool lets you match your records to catch missing invoices. We promise that your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 10 October 2026. Sources: GSTN GSTR-1 User Manual, GSTN GSTR-1A FAQ.