CA Intermediate · Taxation · Returns
Sunrise Traders, Pune, is a regular taxpayer that has not opted for the QRMP scheme. It made outward supplies in the month of August 2026. By which date must it furnish the monthly return of outward supplies in Form GSTR-1 for August 2026?
The due date is 11 September 2026. A regular taxpayer not under the QRMP scheme must file GSTR-1, the statement of outward supplies, by the 11th day of the month following the month of supply. The 20th is the GSTR-3B date.
- A10th September 2026
- B11th September 2026Correct
- C20th September 2026
- D30th September 2026
Explanation
A regular monthly filer must furnish GSTR-1 by the 11th of the following month. For August 2026 the due date is therefore 11 September 2026. The 20th is the due date for the summary return GSTR-3B, not for GSTR-1, so 20 September is wrong.
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