GSTR-1 Due Date for April–June 2026 Quarter: Monthly Filers Must Report Outward Supplies by 11 July 2026

Businesses registered under GST must ensure timely filing of their outward supply details to avoid penalties and ensure seamless input tax credit (ITC) flow to their customers. Taxpayers with an aggregate turnover exceeding ₹5 crore, or those who have not opted for the Quarterly Return Monthly Payment (QRMP) Scheme, are required to file GSTR-1 on a monthly basis.

Who Needs to File?

The GSTR-1 due on 11 July 2026 covers outward supplies made during June 2026. This monthly filing requirement applies to:

• Taxpayers having aggregate turnover exceeding ₹5 crore in the preceding financial year.

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• Taxpayers eligible for the QRMP Scheme but who have chosen to continue monthly filing.

• Regular GST registered persons required to furnish details of outward supplies.

Taxpayers who have opted for the QRMP Scheme will instead file their quarterly GSTR-1 for the April–June 2026 quarter by 13 July 2026.

What Should Be Reported in GSTR-1?

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

• B2B taxable supplies

• B2C supplies

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• Exports and deemed exports

• Credit notes and debit notes

• Advances received (where applicable)

• Amendments to invoices reported in earlier periods

Accurate reporting ensures that recipients receive eligible Input Tax Credit (ITC) through their auto-generated statements.

Legal Provisions

The requirement to furnish details of outward supplies is prescribed under Section 37 of the Central Goods and Services Tax Act, 2017, read with Rule 59 of the CGST Rules, 2017. The QRMP Scheme for eligible taxpayers (aggregate turnover up to ₹5 crore) was introduced through CBIC Notifications Nos. 82/2020–85/2020-Central Tax dated 10 November 2020, along with Circular No. 143/13/2020-GST.

Consequences of Delayed Filing

Delayed filing of GSTR-1 may result in:

• Levy of late fees under the CGST Act.

• Delay in availability of Input Tax Credit to customers.

• Compliance issues that may affect business relationships.

• Difficulty in reconciliation with GSTR-3B and GST records.

Practical Tips Before Filing

Before submitting GSTR-1, businesses should:

• Reconcile sales with accounting records.

• Verify GSTINs and invoice details.

• Report all credit notes and debit notes correctly.

• Match taxable values and tax amounts with GSTR-3B.

• Complete filing well before the due date to avoid last-minute portal congestion.

Conclusion

Timely and accurate filing of GSTR-1 is an essential GST compliance requirement that helps businesses avoid penalties and enables customers to claim Input Tax Credit without delays. Businesses should review their sales data carefully and complete the return within the prescribed timeline.

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

EXCERPT: GSTR-1 for monthly GST filers for June 2026 is due on 11 July 2026. Ensure accurate reporting of outward supplies to avoid penalties and ITC issues.

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