https://www.taxtmi.com/article/detailed?id=13996 The GSTR-1 regime requires registered persons to furnish detailed outward-supply information (invoices, debit/credit notes, revised invoices and HSN summaries) in prescribed tables. Filing is monthly by default, with quarterly filing permitted for taxpayers below the turnover threshold; GSTR-1 must be filed before GSTR-3B and a NIL return is mandatory if no supplies are made. The return is due by the tenth day of the following month, subject to extensions. Prerequisites include GSTIN, portal login, and where applicable DSC or EVC; amendments may be made in GSTR-1A prior to GSTR-3B filing. en-us Wed, 02 Apr 2025 09:00:05 +0530 Wed, 02 Apr 2025 09:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13996 The GSTR-1 regime requires registered persons to furnish detailed outward-supply information (invoices, debit/credit notes, revised invoices and HSN summaries) in prescribed tables. Filing is monthly by default, with quarterly filing permitted for taxpayers below the turnover threshold; GSTR-1 must be filed before GSTR-3B and a NIL return is mandatory if no supplies are made. The return is due by the tenth day of the following month, subject to extensions. Prerequisites include GSTIN, portal login, and where applicable DSC or EVC; amendments may be made in GSTR-1A prior to GSTR-3B filing. Articles Goods and Services Tax - GST Wed, 02 Apr 2025 09:00:05 +0530 https://www.taxtmi.com/article/detailed?id=13996