GSTR-1 is the invoice-level outward-supply return Indian hotels file monthly (or quarterly under the QRMP scheme). Every accommodation invoice, F&B invoice, ancillary service invoice goes here with the GSTIN of the recipient (for B2B), state code, HSN, and tax breakup.
Due 11th of the month following the tax period for monthly filers. Late fee: ₹50/day capped at ₹5,000 per return.
For the full filing flow including GSTR-2B reconciliation and GSTR-3B, see our filing walkthrough.