What are the pre-requisites for filing GSTR-1?

Pre-requisites for filing GSTR-1 are:

a. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which GSTR-1 has to be furnished.

b. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal.

c. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory

d. In case a taxpayer wants to use E-Sign, they must have a valid Aadhar number with access to the mobile number and e-mail id registered with Aadhar authority (UIDAI) as OTP will only be sent on the registered mobile number and e-mail id. In case the taxpayer has changed the mobile number and e-mail id, they must first update the same with UIDAI. For cancelled GSTINs, the taxpayers will have an option to file GSTR-1 for the period up to the date of cancellation.

e. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory

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