GSTR-1 — Statement of outward supplies
CGST Act, 2017 · Section 37 · CBIC · Monthly
Due 2 November 2026(11th of the following month)
Demo / Awaiting source verificationWhat it is
Statement of outward supplies of goods or services reported invoice-wise for the tax period.
Who must comply
Every registered regular taxpayer other than composition dealers and specified categories.
What to file
B2B, B2C (large), export, credit/debit notes, HSN summary and document series details.
Penalty for delay
Late fee under Section 47 and blocking of GSTR-3B filing in case of continued default.
Applicability
Regular taxpayers with monthly filing frequency
Applicable taxpayers
Regular taxpayers
📜 Official Proof
- Source Authority
- CBIC
- Source Type
- Official Portal
- Notification / Circular
- Section 37, CGST Act
- Published
- 12 April 2017
- Effective
- 1 July 2017
AI Verified Summary · AI-generated summary based on official source
Section 37 requires furnishing details of outward supplies for a tax period on or before the eleventh day of the succeeding month for monthly filers.
AI confidence 91% · Cross-checked against the official document listed above.