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Summary of Outward Supplies (GSTR-1) for Taxpayers with Turnover Exceeding ₹5 Crore or Not Opting for QRMP Scheme – Quarter Jul–Sep 2026

Businesses registered under GST with an aggregate turnover exceeding ₹5 crore in the preceding financial year, or those who have not opted for the QRMP (Quarterly Return Monthly Payment) Scheme, are required to furnish details of their outward supplies in Form GSTR-1 on a monthly basis. Timely filing of GSTR-1 ensures smooth input tax credit flow to customers and helps avoid compliance issues.

Who is Required to File?

The monthly GSTR-1 filing requirement applies to:

• Registered taxpayers whose aggregate turnover exceeded ₹5 crore in the preceding financial year.

• Registered taxpayers who are not covered under the QRMP Scheme, irrespective of turnover.

• Persons required to furnish details of outward supplies under Section 37 of the CGST Act, 2017, read with Rule 59 of the CGST Rules, 2017. (Tax Information)

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What is Reported in GSTR-1?

Form GSTR-1 contains details of outward supplies made during the tax period, including:

• B2B invoices

• B2C supplies

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• Exports and SEZ supplies

• Debit Notes and Credit Notes

• Advances received and adjusted (where applicable)

• Nil-rated, exempt and non-GST supplies

• HSN-wise summary of outward supplies

• Documents issued during the tax period

These details are used to populate the recipient's GSTR-2B, enabling eligible input tax credit claims. (Tax Information)

Due Date

For taxpayers filing GSTR-1 on a monthly basis:

• Tax Period: September 2026

• Due Date: 11 October 2026

Businesses should ensure that all invoices, debit notes, credit notes, and amendments are correctly reported before the due date to avoid reconciliation issues. The monthly due date of the 11th of the succeeding month continues to apply to taxpayers with turnover exceeding ₹5 crore or those outside the QRMP Scheme. (RSM Global)

Important Compliance Points

• Verify that all outward supplies reconcile with books of accounts and e-invoices, wherever applicable.

• Ensure GSTINs, invoice numbers, taxable values, and tax amounts are accurately reported.

• Amendments or additional details may be furnished through Form GSTR-1A, where permitted, before filing the corresponding GSTR-3B, in accordance with the applicable provisions. (Tax Information)

• Filing of GSTR-1 may be restricted if previous GSTR-3B returns remain pending or where restrictions under the CGST Rules apply. (Tax Information)

Why Timely Filing Matters

Timely filing of GSTR-1 offers several benefits:

• Enables customers to claim Input Tax Credit without delay.

• Reduces GST reconciliation differences.

• Helps avoid notices and compliance restrictions.

• Ensures accurate reporting of turnover under GST.

Conclusion

Accurate and timely filing of GSTR-1 is an essential GST compliance requirement for regular taxpayers. Businesses should reconcile sales records before filing to ensure error-free reporting and seamless compliance.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Monthly GSTR-1 filing is mandatory for taxpayers with turnover above ₹5 crore or those not under QRMP. Ensure timely filing for seamless GST compliance.

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