The GSTR 1 form filing is a mandatory return form under GST.
Registered taxpayers with an annual turnover exceeding 1.5 crores need to file the GSTR 1 return on every 11th of next month (July 2018 to June 2019). Taxpayers need to furnish complete details of their outward supplies in the GSTR 1 form.
As per the latest update from the 39th GST council meeting, GSTR 1 form filing is now relaxed for the taxpayers who could not opt the composition scheme under the notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 for the FY 2019 -20. Also, the council has extended the old filing system until September 2020 for the GSTR 1 taxpayers. official press release
As per the official statement, “In order to nudge taxpayers to timely file their statement of outward supplies, the imposition of restrictions on availing of the input tax credit by the recipients in cases where details of outward supplies are not furnished by the suppliers in the statement under section 37 of the CGST Act, 2017.”
As per many tax experts, this move will bring all the taxpayers into a necessity to file GSTR 1 form so that the government can make the entire filing process clearly.
Taxpayers Who Need Not File the GSTR 1
All registered taxpayers with an annual turnover greater than 1.5 crores must mandatory file GSTR-1. However, there are a few taxpayers who are not liable to do so.
These taxpayers include Composition Dealers, Non-resident Taxable Person, Input Service Distributors, Taxpayers liable to deduct TDS, Taxpayers liable to collect TCS, Suppliers of OIDAR (Online Information and Database Access or Retrieval), Compounding taxable person.
GSTR 1 Due Dates Turnover up to INR 1.5 Crore
|Period (Quarterly)||Due Dates|
|January, 2021 to March, 2021||13th April, 2021|
|October, 2020 to December, 2020||13th January, 2021|
|July – September 2020||31st October 2020|
|April – June 2020||3rd August 2020|
|January – March 2020||17th July 2020|
|October – December 2019||31st January 2020|
|July – September 2019||31st October 2019|
|April – June 2019||31st July 2019|
|January – March 2019||30th April 2019|
GSTR 1 Due Dates Turnover More Than INR 1.5 Crore
|Period (Monthly)||Due Dates|
|February 2021||11th March 2021|
|January 2021||11th February 2021|
|December 2020||11th January 2021|
|November 2020||11th December 2020|
|October 2020||11th November 2020|
|September 2020||11th October 2020|
|August 2020||11th September 2020|
|July 2020||11th August 2020|
|June 2020||5th August 2020|
|May 2020||28th July 2020|
|April 2020||24th July 2020|
|March 2020||10th July 2020|
|February 2020||11th March 2020|
|January 2020||11th February 2020|
Latest Note :“Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers”. Read more official notification
Update Notes :
- “NIL Return Filing Via SMS for GSTR 1, GSTR 3B, CMP 08, etc.” Read more Release
- “Extension the time limit for furnishing the details of outward supplies in GSTR 1 (for more than 1.5 crore turnover)“. Read more Release
- “Time Period for Furnishing Details in Form GSTR 1 (Quarterly)”. Read more Release
- “Quarterly filing of GSTR-1 & GSTR-3B for taxpayers with aggregate turnover of less than Rs. 5 Crores from 1st January 2021. However, payment of tax would be made monthly through challan”.Offical Press Release
- “If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.”
- “Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers”
- “Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.” Read Notification
- “Seeks to prescribe the due date for furnishing FORM GSTR-1 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, for each of the months from April,2020 to September, 2020” Read Notification
- FORM GSTR-1 furnishing requirement for 2019-20 to be relaxed for taxpayers who could not opt for taking the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 by filing FORM CMP-02. Extension of due dates for FORM GSTR-1 for the July 2019 to January 2020 month till 24th March 2020 for registered persons having designated place of business in the Union territory of Ladakh.
- GSTR 1 due dates has been extended for the Union territory of Ladakh for the month of July, 2019 to January, 2020 till 24th March, 2020
- Waivering of late fee in case of GSTR-1 for the period of months/quarters July 2017 to November 2019, furnished after extended 17th January, 2020 however before 31st March 2019. Read Official Press Release and Official Notification
- The Due date extension for return furnishing of FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of October 2019 is 20th December 2019. Read Official Press Release
- Due date extension for return furnishing in FORM GSTR-1 for registered persons in Jammu and Kashmir having average turnover of 1.5 crore rupees or more for the months of July 2019 to September 2019 till 20th December 2019. Read Official Press Release
- Due date extended for newly migrated taxpayers furnishing GSTR-1 for the time period of quarterly July 2017 to December 2018 respectively till 31st March 2019
- Committee of Officers suspended filing of GSTR-2 and GSTR-3, and will resume after 30th June 2018. Detailed time period schedule shall be updated respectively. Upcoming months of filing for GSTR-1 and GSTR 3B to be filed for 6 months additionally as announced by GST council meeting.