Filing of GSTR-1

The taxpayer will upload the final GSTR-1 form either directly through data entry at the GST Common Portal or by uploading the file containing the details through an offline utility or through third party applications or software by10thday of month succeeding the month during which supplies has been made. The increase or decrease in supply invoices would be allowed, only on the basis of the details uploaded by the counter-party purchaser in GSTR-2upto 17thday of the month. In other words, the supplier would not be allowed to include any missing invoices on his own after 10thday of the month.

GSTN will facilitate periodic regular upload of such information to minimize last minute load on the system. GSPs are expected to develop client applications that will facilitate easy filing of GSTR-1.