GSTR 1 Due Dates January to March 2019 (Regular Taxpayers)

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GSTR 1 Due Dates January to March 2019 (Regular Taxpayers)

GSTR 1 Due Dates

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 by the 10th of the subsequent month. Taxpayers need to furnish complete details of their outward supplies in the GSTR 1 form.

The 27th GST council in its 27th meeting decided to continue GSTR 1 due date for 6 more months. The details that have to be furnished as part of the outward supplies include: supplies to a registered person as well as an unregistered person, received advances and non-GST supplies, exempted and exports.

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
July – September 2018 31st October 2018
October – December 2018 31st January 2019
January – March 2019 30th April 2019

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GSTR 1 Due Dates Turnover More Than INR 1.5 Crore

Period (Monthly) Due Dates
November 2018 11th December 2018
December 2018 11th January 2019
January 2019 11th February 2019
February 2019 11th March 2019

Note:

  • Turnover up to 1.5 Crore and above 1.5 Crore for both Newly migrated taxpayers for months from July 2017 to December 2018 extended till the 31st March 2019.
  • The late fee shall be completely waived for all taxpayers in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019.

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17 Replies to “GSTR 1 Due Dates January to March 2019 (Regular Taxpayers)”

  1. I need to update the whole returns in GST indirect taxation with due date, interest,penalty and new provision which will be updated by Indian indirect taxation systems.

  2. Hi,
    Could you please quote me the notification/circular/order issued by CBIC based on which you mentioned that the due date of FORM GSTR-3B for July, 2018 to be 20 August, 2018? Thanks in advance.

  3. 1) Those who had already paid fees for late filing of GSTR 1 before this notification for above period will get the refund
    2) When to pay fees for the quarter October-December 2018 for late filing of GSTR 1

  4. 1. If I want to change from quarterly GSTR-1 to monthly is it possible.
    2. Can I get credit even if my client file return in jan’19 for the period July’17.

    1. In mid of month, you cannot opt from quarterly to monthly. It is possible only in starting of the financial year or till you haven’t filed any single return for that year.

      Yes, you can claim.

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