Skip to content

What is GSTR-1? Who is required to file the GSTR-1?

QuestionsCategory: GSTWhat is GSTR-1? Who is required to file the GSTR-1?
AayushPareek Staff asked 2 months ago

 What is GSTR-1? Who is required to file the GSTR-1?

1 Answers
NidhiJain Staff answered 2 months ago

GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
Every registered taxable person, other than an input service distributor/ composition taxpayer/persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.