GST Compliance Update: Reporting of Outward Supplies for April 2026 (Non-QRMP Taxpayers)

Businesses registered under GST with higher turnover or those not opting for the QRMP scheme must ensure timely reporting of outward supplies. For April 2026, this compliance primarily relates to filing GSTR-1.

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Applicability: Who Needs to File Monthly GSTR-1?

As per Section 37 of the CGST Act, 2017 read with Rule 59 of the CGST Rules, 2017, details of outward supplies must be furnished in Form GSTR-1.

Monthly filing is applicable to:

Taxpayers with aggregate turnover exceeding ₹5 crore in the preceding financial year

Taxpayers who have not opted for the QRMP Scheme for the Apr–Jun 2026 quarter

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Due Date for April 2026

Return: GSTR-1 (Outward Supplies)

Tax Period: April 2026

Due Date: 11th May 2026

This timeline is prescribed under Rule 59(2), which mandates monthly filing by the 11th of the succeeding month.

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What Needs to be Reported in GSTR-1?

GSTR-1 captures detailed information of outward supplies made during the month:

Key components include:

B2B (Business-to-Business) invoices

B2C (Business-to-Consumer) supplies (large and small)

Export invoices (with or without payment of tax)

Credit and debit notes

Advances received and adjusted

HSN-wise summary of outward supplies

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Important Compliance Points

1. Invoice-wise Reporting

Ensure accurate GSTIN, invoice number, date, and taxable value

Errors may impact recipient’s Input Tax Credit (ITC)

2. Timely Filing

Delayed filing can lead to:

Late fees under Section 47 of CGST Act

Restriction on filing subsequent returns (like GSTR-3B)

3. Reconciliation

Match GSTR-1 data with:

Books of accounts

E-invoice data (if applicable)

4. Impact on ITC for Recipients

GSTR-1 data flows into GSTR-2B of the recipient

Incorrect reporting can block ITC for customers

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Late Fees and Penalties

Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST), subject to prescribed limits

Reduced late fees may apply for nil returns as per government notifications

Interest may apply where tax liability is affected

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Key Takeaways

Monthly GSTR-1 filing is mandatory for non-QRMP taxpayers and those with turnover above ₹5 crore

Due date for April 2026 is 11th May 2026

Accurate and timely reporting ensures smooth ITC flow and avoids penalties

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Conclusion

Filing GSTR-1 for April 2026 by 11th May 2026 is essential for eligible taxpayers. Proper reporting of outward supplies not only ensures compliance but also strengthens business credibility with customers.

For expert guidance on this topic, contact your tax professional today.