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GSTR-1 Return Due Date – More than 1.5 Crore Turnover

Last updated : March 18th, 2020 06:18 pm

GSTR-1 Return Due Date – More than 1.5 Crore Turnover

As per the latest notification from the Ministry of Finance, the due date for submitting Form GSTR-1 for the two quarters, October 2019 to December 2019 and January 2020 to March 2020 is extended upto 31st January 2020 and 30th April 2020 respectively. Please refer below for description:

For the businesses with a turnover of more than Rs.1.5 crores per year:

For the Month	Due Date
October, 2019	11th November, 2019
November, 2019	11th December, 2019
December, 2019	11th January, 2020
January, 2020	11th February, 2020
February, 2020	11th March, 2020
March, 2020	11th April, 2020

The relevant notification is provided below:

GSTR-1_More than 1.5 crore

 

For the businesses with a turnover of less than Rs.1.5 crores per year:

For the Quarter, October, 2019 to December, 2019 — the time period is 31st January, 2020

For the Quarter, January, 2020 to March, 2020 — the time period is 30th April, 2020

The notification is provided below:

GSTR-1-Extension

 

As per the latest notification from GST council (41/2019-Central Tax,dt. 31-08-2019) on 31st August 2019, the due date of filing GSTR-1 & GSTR-6 for late fees for the month of July, 2019 has been extended to for the state of Jammu & Kashmir and 58 flood-affected districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha & Uttarakhand. The exact notification is provided below:

GSTR-1 & GSTR-6-Due date extension for specific districts

In the 23rd GST Council Meeting, the due date for filing GSTR-1 return was extended. Currently, GSTR1 return for July, August, September and October month is due on or before 31st December 2017. November month GSTR 1 will be due on 10th January 2018. December month GSTR 1 return will be due on 10th February 2017. The due date for filing GSTR 1 return from January is listed below. Following is the official GST Notification announcing the extension of GSTR 1 return due dates for businesses with a turnover of more than Rs.1.5 crores per year.

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[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. 58/2017 – Central Tax

New Delhi, the 15th  November, 2017

G.S.R. (E):— In exercise of the powers conferred by the second proviso to sub- section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Central Tax dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R 1144 (E), dated the 11th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl No.	Months 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 – October, 2017	31st  December, 2017
2	November, 2017	10th  January, 2018
3	December, 2017	10th  February, 2018
4	January, 2018	10th  March, 2018
5	February, 2018	10th  April, 2018
6	March, 2018	10th  May, 2018

2. The 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

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GSTR 1 Return Due Date – Government Notification in Hindi

The following is the Government Notification announcing the extension of GSTR 1 return due date in Hindi.

GSTR 1 Due Date Extension – Hindi Circular

 

Late Fee Waiver & Extended Due Date

As per the latest notification from the Ministry of Finance (Notification No.74/2019-Central Tax), the late fee is waived for the registered persons who have not provided the details on outward supplies in Form GSTR-1 for the period of July 2017 to November 2019. But, they should have furnished the details for the details for the period between 19th December and 10th January 2020. The exact text from the notification is provided below:

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.”

The notification can be accessed from:

GSTR-1-Notification-No.-74-2019-Late-Fee-Waiver

Also, the due date for filing Form GSTR-1 for the month of November 2019 is extended to the businesses having turnover of more than 1.5 crores in the States of Assam, Manipur or Tripura is extended to 31st December 2019 through a separate notification from the Ministry of Finance (Notification No.76/2019-Central Tax). The exact text is provided below:

“Provided that for registered persons whose principal place of business is in the State of Assam, Manipur or Tripura, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of November, 2019 till 31st December, 2019.”

The notification can be assessed below:

GSTR-1-Notification-No.-76-2019-Due-Date-Extended

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