GSTR1 Due Date - Less than Rs.1.5 Crore Turnover

In the

23rd GST Council Meeting, the Government has announced various changes to the GST return filing due dates to help businesses adapt to the new indirect tax regime. Businesses having an annual aggregate turnover of more than Rs.1.5 crores will be required to file GSTR1 return every month (Know more). On the other hand, entities with an annual aggregate turnover of less than Rs.1.5 crores will be required to file quarterly GST returns as per the schedule below.

GSTR1 Return Due Date for July - September, 2017 is 31st December 2017.
GSTR1 Return Due Date for October - December, 2017 is 15th February 2018.
GSTR1 Return Due Date for January - March, 2018 is 30th April 2018.

Click here to read on GST Registration for Transporters, Godown and Warehouse The official Government notification announcing the change is reproduced below for reference:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]

Notification No. 57/2017 – Central Tax

New Delhi, the 15th November, 2017

G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl No.	Quarter for which the details in FORM GSTR-1 are furnished	Time period for furnishing the details in FORM GSTR-1
(1)	(2)	(3)
1	July - September, 2017	31st December, 2017
2	October - December, 2017	15th February, 2018
3	January - March, 2018	30th April, 2018

The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

GSTR 1 Due Date Extension - Government Notification in Hindi

The following is the official Government Notification announcing the extension for GSTR1 return due date for businesses with an annual aggregate turnover of less than Rs.1.5 crores.

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Frequently Asked Questions

Common questions about GSTR1 Due Dates for Businesses Under Rs.1.5 Crore Turnover.

The GSTR1 return is a quarterly return that businesses with an annual aggregate turnover of less than Rs. 1.5 crores need to file under the Goods and Services Tax (GST) regime. It contains details of outward supplies of goods or services or both made during the quarter.

The due dates for filing the GSTR1 return for businesses with an annual aggregate turnover of less than Rs. 1.5 crores are: 31st December 2017 for the quarter July - September 2017, 15th February 2018 for the quarter October - December 2017, and 30th April 2018 for the quarter January - March 2018.

The government has allowed quarterly filing of GSTR1 for small businesses with an annual turnover of less than Rs. 1.5 crores to help them adapt to the new GST regime and reduce compliance burden.

The purpose of the government notification mentioned in the article is to officially notify the registered persons having an aggregate turnover of up to Rs. 1.5 crores about the special procedure for furnishing the details of outward supply of goods or services or both in the GSTR1 return.

No, businesses with an annual aggregate turnover of more than Rs. 1.5 crores are required to file the GSTR1 return every month, as per the article.

No, the extension of due dates for GSTR1 filing is only applicable to businesses with an annual aggregate turnover of less than Rs. 1.5 crores. The due dates for businesses with higher turnover may differ.

The table provided in the government notification specifies the quarters and the corresponding time periods for furnishing the details in the GSTR1 return for businesses with an annual turnover of up to Rs. 1.5 crores.

Yes, according to the article, the special procedure or extension of the time limit for furnishing the details or return under sections 38 and 39 of the GST Act, for the months of July 2017 to March 2018, shall be subsequently notified in the Official Gazette.

The Hindi version of the government notification is provided in the article to make the information accessible to Hindi-speaking businesses and individuals who may not be proficient in English.

No, the GSTR1 return is applicable to all registered businesses under the GST regime. However, the article specifically discusses the due dates and procedures for businesses with an annual aggregate turnover of less than Rs. 1.5 crores.