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.
The 37th GST council meeting has taken the decision to stop those taxpayers from availing input tax credit who have not filed their GSTR 1 form. The recipient will not be able to avail input tax credit after this decision.
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|
|October – December 2019||31st January 2020|
|July – September 2019||31st October 2019|
|April – June 2019||31st July 2019|
|January – March 2019||30th April 2019|
Latest Update: 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 quarter months of July, 2019 to September, 2019 is 30th November, 2019. Read Official Press Release
GSTR 1 Due Dates Turnover More Than INR 1.5 Crore
|Period (Monthly)||Due Dates|
|November 2019||11th December 2019|
|October 2019||11th November 2019|
|September 2019||11th October 2019|
|August 2019||11th September 2019|
|July 2019||11th August 2019|
|June 2019||11th July 2019|
|May 2019||11th June 2019|
|April 2019||11th May 2019|
- 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 30th November 2019. Read Official Press Release
- The GSTR 1 filing time period with turnover up to 1.5 crores is now extended for the month of October 2019 to March 2020. Official Notification
- The return filing due dates time period for GSTR 1 form with more than 1.5 crore turnover has been extended for a total of 3 months for the month of July 2019 to September 2019. Official Notification
- The return filing due dates of the GSTR 1 form of up to 1.5 crore turnover has been finalized to 31st October for a total of 3 months for the month of July 2019 to September 2019. Official Notification