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1. What is GSTR 1? GSTR 1 is a monthly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales. GSTR-1 has a total of 13 sections. 2. Why is GSTR 1 important? GSTR 1 contains details of all the sales transactions of a registered dealer for a month. The GSTR 1 filed by a registered dealer is used by the government to auto populate GSTR 3 for the dealer and GSTR 2A for dealers to whom supplies have been made. GSTR-1 should be filed even if there is nil returns to be filed (no business activity) in the given taxable period. 3. When is GSTR 1 due? Latest Update: As per GST Council meeting of 9th September 2017 Return Month Revised due date Additional comments GSTR-1 July 2017 10-Oct-17 3 rd October for persons with turnover more than Rs. 100 crores Due dates for filing of returns for August, September onwards will be notified later by the government. As per Notification No. 29/201...
