GSTR - 1 is you monthly or quarterly statement of sales of good and services. If you are registered under quarterly return monthly payment scheme, you can file GSTR - 1 on quarterly basis. If you are not registered under quarterly return monthly payment scheme, you need to file GSTR - 1 on monthly basis.
Generally the due date for filing GSTR - 1 on monthly basis is 10th of the next month. In case if you are filing GSTR - 1 on quarterly basis, you need to file it on 13th day of the month after the end of the quarter.
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