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of <h1>Registered taxpayers must file monthly/quarterly FORM GSTR-1 or IFF for outward supplies; certain non-compliances bar filing.</h1> Every registered person (except those under integrated-tax provisions) must electronically furnish outward-supply details in FORM GSTR-1 monthly or quarterly; quarterly filers may use an Invoice Furnishing Facility (IFF) for the first two months subject to a per-month cumulative cap, and IFF entries need not be repeated in the quarter's GSTR-1. GSTR-1 must include invoice-level supplies to registered persons and high-value supplies to unregistered persons, consolidated supplies to unregistered persons by tax rate/state, and debit/credit notes; additional or amended details may be filed in FORM GSTR-1A. Filing of GSTR-1/IFF is barred if specified returns, intimation payments/replies, or mandated bank-account details are not furnished.
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