Last updated: 2 July 2026. GSTR-1 for the June 2026 supply period comes due in the second week of July — but not on one date for everyone. Monthly filers report June's outward supplies on 11 July 2026. QRMP filers do not have a June-only return at all; they file a single quarterly GSTR-1 covering the whole April–June quarter on 13 July 2026. Two dates, two filer types, one return that decides whether your buyers can claim their Input Tax Credit. This guide walks through who files when, how your earlier IFF uploads fold into the quarterly return, and the fixes available if something is wrong.
Applicability Note: This guide reflects GST provisions and CBIC notifications applicable as of 2 July 2026. Due dates can change through CBIC notifications, and the GST portal is the authoritative source. No July 2026 extension has been notified as of this writing. Always verify on gst.gov.in or with a GST professional before filing.
Two Deadlines, Decided by How You File
GSTR-1 is the outward supply return under Section 37 of the CGST Act — every B2B and B2C invoice, debit and credit note, export, and amendment for the period. What differs in July is the date, and it turns on your filing frequency:
- Monthly filers (aggregate turnover above ₹5 crore, or those who opted out of QRMP): GSTR-1 for June 2026 is due 11 July 2026.
- QRMP filers (turnover up to ₹5 crore who opted for the Quarterly Return Monthly Payment scheme): one quarterly GSTR-1 for the full April–June 2026 quarter, due 13 July 2026. There is no separate "June GSTR-1" for you.
The distinction matters because the two paths report June's invoices very differently, and mixing them up is where QRMP filers most often stumble.
Monthly Filers: GSTR-1 for June 2026 on 11 July
If you file monthly, this is the straightforward path: report all of June's outward supplies in GSTR-1 by 11 July 2026, then file GSTR-3B for June by 20 July 2026. Nothing about June is unusual — it is the same monthly rhythm.
Two things are worth getting right before you submit:
- Buyer GSTINs must be active. An invoice tagged to a cancelled or inactive GSTIN still uploads, but it will not land cleanly in that buyer's GSTR-2B, and they lose the credit. Validate GSTINs before filing, not after a buyer calls.
- Table 12 HSN summary must tie up. The HSN summary is split into a mandatory B2B section and a B2C section, and the portal runs hard validations — a summary that does not reconcile with your invoice tables can block submission. Reconcile Table 12 against the invoice tables before you hit file.
QRMP Filers: One Quarterly GSTR-1 on 13 July — and How IFF Folds In
QRMP filers report the entire April–June quarter in a single GSTR-1 due 13 July 2026. The part that trips people up is how invoices you already uploaded during the quarter are treated.
What the IFF already carried
The Invoice Furnishing Facility (IFF) under Rule 59(2) is an optional tool that lets QRMP filers push B2B invoices to buyers in the first two months of a quarter, so those buyers do not wait until quarter-end for their credit. For the April–June quarter:
- April 2026 B2B invoices could be furnished via IFF by 13 May 2026.
- May 2026 B2B invoices could be furnished via IFF by 13 June 2026.
Anything you already pushed through the IFF is not re-entered in the quarterly GSTR-1 — the portal carries it forward automatically. What remains to be reported on 13 July is: all of June's invoices, every B2C invoice for the quarter (IFF only ever covered B2B), and any April or May B2B invoices you chose not to push through the IFF.
Why June has no IFF of its own
June is Month 3 of the quarter, and the IFF only ever covers Months 1 and 2. So June's invoices — B2B and B2C alike — appear for the first time in the quarterly GSTR-1 on 13 July. Until you file that return, your buyers cannot see June's B2B invoices in their GSTR-2B. If a customer is chasing June credit, the quarterly GSTR-1 filing is what releases it.
Also due 13 July 2026: the same date carries GSTR-5 (non-resident taxable persons) and GSTR-6 (Input Service Distributors) for June 2026 — separate forms, separate filers, but the same calendar slot. See the full July 2026 deadline calendar for the rest of the month.
Why GSTR-1 Timing Decides Your Buyer's ITC
GSTR-1 is not just your record — it is the source of your buyers' credit. The invoices you report flow into each buyer's GSTR-2B, which is generated on the 14th of the month, built from supplier returns filed by the 11th (monthly) and 13th (quarterly). File late or with a wrong GSTIN, and the invoice slips past the 14th cut-off — your buyer's ITC for that period is delayed or denied, and mismatches like these remain a leading trigger for ITC-related notices.
This is also why sequencing matters. Since the July 2025 tax period, GSTR-3B's liability fields are auto-populated and hard-locked from GSTR-1/IFF — you file GSTR-1 before GSTR-3B, and the outward-supply figures you declared carry straight into the summary return. Get GSTR-1 right first, and GSTR-3B follows cleanly.
Fixing a Mistake: GSTR-1A for the Same Period
If you spot an error after submitting GSTR-1 but before filing GSTR-3B for the same period, you do not have to wait for a later month's amendment. GSTR-1A — introduced by Notification No. 12/2024-Central Tax dated 10 July 2024 and available from the July 2024 tax period — lets you amend or add invoices for the same tax period, so the corrected liability flows into that period's GSTR-3B rather than being deferred.
For QRMP filers, GSTR-1A is available once per quarter, after the quarterly GSTR-1 is filed and before the quarterly GSTR-3B. If the window has already closed, the correction moves to a later period's GSTR-1 amendment tables instead — later, but not lost.
Late Fee and the Filing Bar
GSTR-1 filed after its due date attracts a late fee under Section 47 of the CGST Act — ₹50 per day total (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return (₹10 per Act). The fee is capped by turnover:
- Aggregate turnover up to ₹1.5 crore → ₹2,000 total
- ₹1.5 crore to ₹5 crore → ₹5,000 total
- Above ₹5 crore → ₹10,000 total
- Nil return → ₹500 total
These caps are set by Notification No. 20/2021-Central Tax dated 1 June 2021 (the companion GSTR-3B caps sit in Notification No. 19/2021-Central Tax dated 1 June 2021). GSTR-1 itself does not carry interest — interest under Section 50 attaches to the tax paid through GSTR-3B — but a late GSTR-1 can still cost you indirectly by holding up your buyers' credit.
Two blocks are worth knowing. Under Rule 59(6), you cannot file GSTR-1 or use the IFF if the previous period's GSTR-3B is still unfiled, or if a reply is outstanding on a system intimation — either DRC-01B (GSTR-1 vs GSTR-3B liability mismatch under Rule 88C) or DRC-01C (GSTR-2B vs GSTR-3B ITC mismatch under Rule 88D). And under the three-year bar in Section 37(5) (Finance Act 2023, notified by Notification No. 28/2023-Central Tax dated 31 July 2023 and portal-enforced from the July 2025 tax period per the GSTN advisory dated 7 June 2025), a GSTR-1 cannot be filed at all once three years have passed from its due date.
Key Takeaways
- GSTR-1 for June 2026 has two dates: 11 July 2026 for monthly filers, 13 July 2026 for QRMP filers' quarterly return covering April–June. Which one applies depends on your filing frequency, not on your choice.
- QRMP filers report June's invoices for the first time in the quarterly GSTR-1 — June has no IFF, because the IFF only covers Months 1 and 2. April and May B2B invoices already pushed via IFF are carried forward automatically and not re-entered.
- Your GSTR-1 feeds each buyer's GSTR-2B (generated on the 14th). A late or wrong GSTR-1 delays or denies their ITC.
- File GSTR-1 before GSTR-3B — since the July 2025 tax period, GSTR-3B's liability fields are hard-locked from GSTR-1/IFF.
- Fix same-period errors with GSTR-1A before filing GSTR-3B (Notification No. 12/2024-Central Tax dated 10 July 2024).
- Late fee: ₹50/day total (₹20 nil), capped at ₹2,000 / ₹5,000 / ₹10,000 by turnover (₹500 nil) per Notification No. 20/2021-Central Tax dated 1 June 2021. GSTR-1 itself carries no interest.
Frequently Asked Questions
When is GSTR-1 due for June 2026?
For monthly filers, GSTR-1 for June 2026 is due 11 July 2026. QRMP filers do not file a June-only GSTR-1 — they file a single quarterly GSTR-1 for the April–June 2026 quarter, due 13 July 2026.
I am on QRMP — do I file a GSTR-1 for June separately?
No. QRMP filers report the whole April–June quarter in one quarterly GSTR-1 on 13 July 2026. June's invoices appear there for the first time, because June (Month 3 of the quarter) has no Invoice Furnishing Facility. Only April and May had optional IFF windows (due 13 May and 13 June).
Do IFF invoices need to be entered again in the quarterly GSTR-1?
No. B2B invoices already furnished through the IFF for April and May are carried into the quarterly GSTR-1 automatically. You add June's invoices, all B2C invoices for the quarter, and any April/May B2B invoices you did not push through the IFF.
Can I correct a GSTR-1 after filing it?
Yes, within the same period. GSTR-1A (Notification No. 12/2024-Central Tax dated 10 July 2024) lets you amend or add invoices after filing GSTR-1 and before filing GSTR-3B for the same tax period, so the correction flows into that period's GSTR-3B. If that window has closed, the fix moves to a later period's GSTR-1 amendment tables.
What is the late fee for filing GSTR-1 after 11 or 13 July 2026?
₹50 per day total (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, capped by turnover at ₹2,000 / ₹5,000 / ₹10,000 (₹500 for nil) per Notification No. 20/2021-Central Tax dated 1 June 2021. GSTR-1 does not attract interest directly, but a delayed GSTR-1 holds up your buyers' Input Tax Credit.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Need help with the June GSTR-1 or the April–June quarterly return? Our GST experts can help → gstconsultancy.com