GSTR-1 Due Date for Taxpayers with Turnover Above ₹5 Crore or Non-QRMP Filers – April to June 2026

Businesses registered under GST must ensure timely filing of Form GSTR-1 for reporting outward supplies. For taxpayers whose aggregate turnover exceeds ₹5 crore, or those who have not opted for the QRMP Scheme, GSTR-1 must be filed on a monthly basis.

Due Date for April–June 2026

As per Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules, taxpayers falling under the monthly filing category are required to furnish details of outward supplies in Form GSTR-1 by the 11th day of the succeeding month.

The due dates for the period April to June 2026 are:

• April 2026 – Due on 11 May 2026
• May 2026 – Due on 11 June 2026
• June 2026 – Due on 11 July 2026

Taxpayers eligible for the QRMP Scheme (turnover up to ₹5 crore) but who have not opted for the scheme are also required to follow the monthly filing schedule.

Who Must File Monthly GSTR-1?

Monthly filing applies to:

• Taxpayers having aggregate turnover exceeding ₹5 crore in the preceding financial year
• Taxpayers who are eligible for QRMP but have opted to file monthly returns
• Regular GST registered persons making outward taxable supplies

The requirement arises under Section 37 of the CGST Act and Rule 59 of the CGST Rules.

Important Compliance Points

Businesses should ensure the following while filing GSTR-1:

• Report all B2B and B2C outward supplies accurately
• Match invoice details with e-invoicing data wherever applicable
• Upload debit notes, credit notes, and export invoices correctly
• Reconcile GSTR-1 with GSTR-3B to avoid notices and mismatches
• Ensure timely filing to enable recipients to claim Input Tax Credit (ITC)

As per recent GST provisions, delayed filing may attract:

• Late fees under Section 47 of the CGST Act
• Interest liability where applicable
• Restriction on recipient ITC due to missing invoices in GSTR-2B

Further, Section 37(5) of the CGST Act restricts filing of GSTR-1 after three years from the original due date.

QRMP Scheme Clarification

Under the Quarterly Return Monthly Payment (QRMP) Scheme:

1. Taxpayers with turnover up to ₹5 crore may opt for quarterly filing
2. Quarterly GSTR-1 for Apr–Jun 2026 is due on 13 July 2026
3. Taxpayers not opting for QRMP must continue monthly compliance

   Conclusion

   Timely filing of GSTR-1 is essential for smooth GST compliance and uninterrupted ITC flow for customers. Businesses should maintain proper invoice reconciliation and adhere to due dates to avoid penalties and compliance issues.