Due date has been extended for filing GSTR-1
The due dates for filing GSTR-1, after September 2018, will remain same as below-
Particulars
|
Return Period
|
Due date for filing GSTR-1
|
Registered person having turnover up to Rs. 1.50 Crore in the financial year
|
Quarterly
|
By the 31st of next quarter
|
Registered person having turnover over to Rs. 1.50 Crore in the financial year
|
Monthly
|
By the 11th of next month
|
Last opportunity to file return GSTR-1, without any late fees, has been announced by the Finance Ministry, for the period from July 2017 to September 2018, the due date for furnishing GSTR-1 is as under-
Particulars
|
Period
|
Return period
|
Due date for filing GSTR-1
|
Registered person having turnover up to Rs. 1.50 Crore in the financial year
|
Quarterly
|
July 2017 to September 2018
|
31st October 2018, (Notification Nos. 43 and 44/2018 – Central Tax dated 10 September 2018 have been issued in this regard)
|
Registered person having turnover over to Rs. 1.50 Crore in the financial year
|
Monthly
|
July 2017 to September 2018
|
31st October 2018, (Notification Nos. 43 and 44/2018 – Central Tax dated 10 September 2018 have been issued in this regard)
|
For registered persons in Kerala, or whose principal place of business is in Kodagu (Karnataka) and Mahe (Puducherry), the due date for furnishing GSTR-1 is as under-
Particulars
|
Period
|
Return period
|
Due date for filing GSTR-1
|
Registered person having turnover up to Rs. 1.50 Crore in the financial year
|
Quarterly
|
July 2018 to September 2018
|
15th November 2018, (notification No. 38/2018-Central Tax dated 24 August 2018)
|
Registered person having turnover up to Rs. 1.50 Crore in the financial year
|
Quarterly
|
July 2017 to September 2018
|
31st October 2018, (Notification Nos. 43 and 44/2018 – Central Tax dated 10 September 2018 have been issued in this regard)
|
Registered person having turnover over to Rs. 1.50 Crore in the financial year
|
Monthly
|
July 2017 to September 2018
|
31st October 2018, (Notification Nos. 43 and 44/2018 – Central Tax dated 10 September 2018 have been issued in this regard)
|
Note-
Further, for those taxpayers who will now be migrating to GST as per the procedure specified in notification No. 31/2018-Central Tax, dated 06.08.2018, the last date for furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July 2017 to November 2018 has been extended till 31.12.2018 vide Notification Nos. 45, 46 and 47/2018 – Central Tax dated 10 September, 2018 have thus been issued for extension of dates for filing FORM GSTR-3B.
See related posts : How to file GSTR-1