GSTR 1 Due Dates For January To March 2023 (Regular Taxpayers)

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GSTR 1 Due Dates For January To March 2023 (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 every 11th of next month. Taxpayers need to furnish complete details of their outward supplies in the GSTR 1 form. Below is more information about the GSTR 1 due dates :

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 necessary to file GSTR 1 form so that the government can make the entire filing process clearly.

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    What Do You Understand About the term GSTR-1?

    GSTR-1 is the monthly or quarterly return that must be furnished through every enrolled GST assessee excluding some specific as provided in the subsequent sections. It includes information on all the outward supplies i.e sales. The return consists of the sum of 13 sections as mentioned below:

    Tables 1, 2 & 3: GSTIN legal and trade names, and average turnover in the last year. 

    Table 4: Taxable outward supplies to enrolled individuals consisting of UIN-holders which does not include zero-rated supplies and deemed exports. 

    Table 5: Taxable outward inter-state supplies to the individual who is not enrolled where the invoice value exceeds Rs.2.5 lakh

    Table 6: Zero-rated supplies along with deemed exports  

    Table 7: Taxable supplies to the individual who are not registered apart from the supplies which are covered in table 5 (net of debit notes and credit notes)

    Table 8: zero-rated outward supplies privileged and non-GST in compliance. 

    Table 9: Revisions to the outward supply which is taxable and reported beneath tables 4, 5, and 6 of the previous tax periods GSTR-1 return which consists of the debit notes, credit notes, and refund vouchers provided in the current period. 

    Table 10: Issuing the debit and credit note to the individual who is not registered. 

    Table 11: Information on the advances obtained or managed in the present tax period or changes of the details reported in the previous tax period. 

    Table 12: Outward supplies summary upon the grounds of HSN codes.

    Table 13: The credentials provided in the span. 

    When Does GSTR-1 Get Due?

    Upon the grounds of your turnover, the last dates for GSTR-1 relied. The businesses whose sales are up to Rs 5 cr have the choice to furnish the quarterly return beneath the QRMP policy and are due on the 13th month subsequent to the related quarter. 

    Apart from that those assessees who do not choose the QRMP policy or have a turnover exceeding Rs 5 cr should furnish the return every month on or prior to the 11th of the subsequent month. 

    Who Must Furnish GSTR-1?

    Every enrolled individual is needed to furnish GSTR-1 irrespective of whether there are any transactions performed in the span or not. Towards Nil GSTR-1 filers there is the facility to furnish via SMS which starts from the first week of July 2020.

    Below are the mentioned enrolled individuals who are privileged from furnishing the GSTR-1:

    • Input Service Distributors
    • Composition Dealers
    • Suppliers of online information and database access or retrieval services (OIDAR), who are required to furnish the tax themselves (under Section 14 of the IGST Act)
    • Non-resident taxable person
    • Taxpayers liable to collect TCS
    • Taxpayer liable to deduct TDS

    What is the Method to Revise GSTR-1?

    When a return gets furnished it cannot be revised again. The mistakes made can be improved in the GSTR-1 furnished for the subsequent period (month or quarter). It reveals that if the mistake is made in the GSTR-1 of June 2021 then its revision can also be performed in the GSTR-1 of July 2021.

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    Late Fees and Penalty

    Under the GST law, the late fee towards not furnishing GSTR-1 will be Rs 200 per day for late filing (Rs 100 as per the CGST Act and Rs. 100 as per SGST Act). The late fee imposed will be from the date post to the last date. 

    But post to the notifications provided up to Feb 2021, the late fees will be carried on to get levied on somewhat a less fee of Rs 50 per day and Rs 20 per day for nil return. Remember that in the GST portal the late fee on GSTR-1 will presently not get demanded as a segment of payment challan in PMT-06 during the time of furnishing of the GSTR-3B. 

    Under the CGST notification 20/2021 on 1/06/2021, the maximum late fee is chargeable from the duration of June 2021 onwards. 

    The enrolled individual who has no outward supplies in the tax period will not be eligible for the maximum late fee of Rs 500 (Rs.250 per Act). On the other side, the enrolled individual who has a total turnover of Rs 1.5 cr in the previous fiscal year excluding the nil filers are entitled to the maximum late fee of Rs 2000 (Rs.1,000 per Act). While the enrolled individual has an average yearly turnover exceeding Rs 1.5 cr however Rs 5 cr in the previous fiscal year excluding the nil filers who can be charged with the max late fee of Rs 5000 (2500 per act). No revision in the maximum late fee towards the assessee whose total turnover exceeds Rs 5 cr and it remains Rs 10000.

    But the tax office might ask for the notice urging for the late fee towards the period of delay during the time of assessment of returns.

    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), and Compounding taxable persons.

    GSTR 1 Due Dates Turnover up to INR 1.5 Crore

    Period (Quarterly)Due Dates
    January To March 202313th April 2023
    October To December 202213th January 2023
    July To September 202213th October 2022
    April To June 202213th July 2022
    January To March 202213th April 2022

    GSTR 1 Due Dates Turnover More Than INR 1.5 Crore

    Period (Monthly)Due Dates
    March 202311th April 2023
    February 202311th March 2023
    January 202311th February 2023
    December 202211th January 2023
    November 202211th December 2022
    October 202211th November 2022
    September 202211th October 2022
    August 202211th September 2022
    July 202211th August 2022
    June 202211th July 2022
    May 202211th June 2022

    IFF Quarterly Filing (QRMP Scheme) Due Date of GSTR 1

    Period (Quarterly)Last Dates
    March 202311th April 2023
    February 202311th March 2023
    January 202311th February 2023
    December 202211th January 2023
    November 202211th December 2022
    October 202211th November 2022
    September 202211th October 2022
    August 202211th September 2022
    July 202211th August 2022
    June 202211th July 2022

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    Latest Updates in GSTR 1

    • “The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing form GSTR1 for registered persons whose major place of business would be in selected districts of Tamil Nadu to November 2022, according to advisory on the GST portal. Read More
    • “As per Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report a minimum 4-digit or 6-digit HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal.” Read more
    • Single click Nil filing of GSTR-1 has been introduced on the GSTN portal to improve the user experience and performance of GSTR-1/IFF filing. Taxpayers can now file NIL GSTR-1 return by simply ticking the checkbox File NIL GSTR-1 available on the GSTR-1 dashboard. For the detailed advisory. Read more
    • A compulsory mention of HSN codes is required under GST for the GSTR-1 return form. On the government portal, these changes are being implemented in phases. read more
    • The provision of accurate information about inter-state supplies is mandatory. Input Tax Credits that are ineligible/blocked as well as the reversal of such credits in the return. The GSTR-3B form should be completed, as well as the GSTR-1 form. Read Circular
    • GST network department has merged online new 6% rate in HSN Table 12 of GSTR 1 return form for composition taxpayers. read more
    • “GSTN new upcoming functionalities in GSTR-1/IFF for the taxpayer. “See here
    • “The GSTIN will be introduced new enhancements and improvements in GSTR-1 form and IFF. It will be available on the GST Portal shortly for the taxpayers.” Read PDF
    • “CBIC implemented a new functionality on the portal. This is related to rule-59(6) which will first check the GSTR 3B filing and then will permit to file of GSTR 1 return for the preceding month.” Read More
    • The GSTIN has increased the performance of the GSTR 1 dashboard along with merging several user-friendly options. The changes have been made in the table and title document counts. Click Here
    • Gujarat Chamber of Commerce and Industry has demanded to the finance minister Shri Nirmala Sitharaman Ji to prolong the due date of filing GSTR 1 till 30th November 2021. Although, the due date is 11th November for the month of October 2021.
    • “Time Period for Furnishing Details in Form GSTR 1 (Quarterly) ” | Read More
    • “If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, the late fee will become payable from the due dates for these returns.”

    59 Replies to “GSTR 1 Due Dates For January To March 2023 (Regular Taxpayers)”

    1. Ch.V.Ramana
      September 29, 2020

      Whether, we have to file GSTR-3B & GSTR-1 for the months form April-2018 to Mar-2020 is there any Intereste and Late Fee, penalty.

    2. Hi, I have registered for GST number in 1st week of June. I just filed GSTR 3B for the month of June, July, and August on Sep 23,2020. Yet to file GSTR 1 by end of this month. My current CA was telling it is ok to do that without any late fees, is that really fine? It would really be helpful to hear from you on the above matter.

    3. deepak puri
      September 20, 2020

      Sir we are more than 1.5 crores previous year turnover. we have filed gstr1 of July 2020 on 13.08.2020. The due date was 11.08.2020. I am to ask how much late fees, under what head i.e. utgst,cgst or igst will be depositable and how it will be deposited. will it be deposited through gstr3b of August 2020 by self disclosure please advice sir

    4. Dear Sir ,

      We have submitted GSTR 1 DEC 2018 on time but forgot to file it. In September 2020, we filed this GSTR 1. Now my query is : will tax benefit not be availed by the parties from whom we have already taken the tax ?


      • CA Portal
        September 14, 2020

        Tax benefit not availed by partied up till now as no circular issued in this respect from CBIC.

      September 13, 2020

      We have submitted GSTR 1 DEC 2018 on time but forgot to file it. In September 2020, we filed this GSTR 1. Now my query is : will tax benefit not be availed by the parties from whom we have already taken the tax ?

      • CA Portal
        September 14, 2020

        Tax benefit not availed by partied uptill now as no circularissued in this respect from CBIC.

    6. Vishal Sanghani
      September 5, 2020

      What will be the amount of late fee for delay in filing GSTR-1 for the quarter April to June 2020 assuming it is intended to be filed on 5-9-2020?

      • CA Portal
        September 7, 2020

        If return filed by taxpayer after 03/08/2020 for the said quarter then late fees applicable from 31/07/2020 to date of payment @Rs. 50 per day for IGST & Rs. 25 each for CGST & SGST

    7. Aadhar Sharma
      August 5, 2020


    8. Niranjan
      July 7, 2020

      what are due dates of GSTR-1 & GSTR-3B for the month of June-2020 for LLP firm having turnover less than 1.5cr.

      • CA Portal
        July 16, 2020

        Due date for GSTR-1 for the month of June is 5th August 2020
        Due date for GSTR-3B for the month of June is 23rd or 25th July 2020 as per Group A and Group B respectively.

    9. anjali
      June 27, 2020

      gstr 3b due of may 2020, where firm have more than 5 crores .

    10. S K Distribution
      March 21, 2020

      I have filed GSTR 3B on December 2018. Then I have not file any return I do not have any business till date… I purchased goods over 3Lac with 18% GST (9+9) but it was not sold. I have to return the stock. I need to clears all my returns by 31st March’2020. How much penalty I have to pay for Nil Return. and clear all my dues.

      • CA Portal
        March 26, 2020

        For Nil Return Rs 20 Per day and for other than Nil Return Rs 50 Per day

    11. Tarun garg
      January 31, 2020

      iwant to know the late fees of GSTR 1for Q2 (SEP19-DEC19)

      • CA Portal
        February 3, 2020

        If you have nil return then late fees would be Rs 20/day otherwise Rs 50/day

    12. sir mera turn over 30lakh lekin maine gstr1 me quterly select nahi kiya or humne quterly gstr1 submit kar diya hai to sir ab kaya hoga plz help me

      • CA Portal
        January 23, 2020

        As you didn’t select quarterly return option so you have to file GSTR 1 on monthly basis.

    13. Ajay Dhurvanshi
      January 20, 2020

      Dear Sir,
      I have not done any business in december 2019 month and I have filled Nill return for GSTR-3B & also my turnover is not upto 1.5 CR as I am new in bussiness. So, I wanted to understand in this case whether I have file return for GSTR-1 or not? If yes, then how ?

      • CA Portal
        January 21, 2020

        Every taxpayer has to file GSTR-1 even if he has no business activity during the period, i.e. no sales in a month/quarter. So, you have to file a Nil GSTR-1.

    14. gst ri april month april 2019 ki fill ni h
      late fee kaise calculale hogi

      • CA Portal
        January 20, 2020

        If you have filed your GSTR-1 for the month of April 2019 till 17th January 2020 then there will be no late fees but
        If you have not filed your return till 17th January then late fees will be applicable Rs 20/day(If NIL Return) and Rs 50/day(If tax liability) is there.

      January 10, 2020


      • CA Portal
        January 13, 2020

        Late Fee for CMP-08 will be Rs 50/day, i.e., Rs 25/day CSGT and Rs 25/day IGST in case of any tax liability. On the other hand, if there is a NIL tax liability, then the late fee will get reduced to Rs 20/day, i.e., Rs 10/day CSGT and Rs 10/day IGST subject to maximum of Rs 5000 starting from the due date to the actual date of return filing by the taxpayer.

      January 6, 2020


    17. Koshti Dhaval Umeshbhai
      January 4, 2020

      please guide me gstr1 details

    18. priyanka jindal
      January 2, 2020

      GSTR1 for december 2019 filed after 11 january 2020, then penalty will levy or not??

      • CA Portal
        January 7, 2020

        Rs 25 per day for nil return and Rs 50 per day for taxable supply.

      September 20, 2019

      Dear Sir
      If GSTR 1 for the month of Aug 2019 is submitted on 11.09.2019

      and but forgot to file return.Later on 19th september we found and then we filed.. How much the fine we have to pay

      • CA Portal
        September 20, 2019

        Late fee in case of NIL returns is Rs. 20/- per day. in any other case, it is Rs. 50 per day.

    20. MOHD IZHAR
      July 27, 2019


      • CA Portal
        July 29, 2019

        Sir, the composition scheme of filing has been extended up to 31 August 2019. GSTR 1 April to June 2019 no information related extended notification in this CBIC.

      June 20, 2019

      what is the due dates of GSTR 1 and GSTR 3B if option opted return filled on Quarterly basis. means Turnover is below 1.5 so option opted quarterly basis.

      Due Dates of Both Returns ????

      • CA Portal
        June 20, 2019

        For the turnover filing of INR 1.5 Crore, the last date for filing GSTR 1 for the April – June 2019 is 31 July 2019. The 20th June 2019 is the last due date for Filing GSTR 3B Return for june 2019.

    22. sumit Birajdar
      June 10, 2019

      Dear Team,
      Please confirm that the due date for monthly GSTR1 is extended upto 13th June?

      • CA Portal
        June 12, 2019

        The GST Calendar of Return Filing Due Dates for GSTR1 June 2019 no update to extended by CBIC.

    23. Can We file GSTR 3B without filing GSTR 1 for a particular month?

    24. navneet yadav
      December 22, 2018

      Last date for GSTR 1 December 2018?

      • CA Portal
        December 24, 2018

        Last due date for GSTR 1 December 2018 (Turnover More than 1.5 Crore) is 11th January 2019.

    25. November month GSTR-1 If not filed means penalty will be raised or not..??

      • CA Portal
        December 12, 2018

        If you did not file your GSTR 1 return for previous months then your penalty will be raised.

      December 9, 2018

      Sir, can we modify the purchase details in GSTR-2 of July 2017 to October 2018.

      • CA Portal
        December 10, 2018

        No, You cannot modify the purchase details in GSTR-2 of July 2017 to October 2018.

    27. 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.

      • CA Portal
        November 27, 2018

        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.

    28. 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

    29. CA Sumit Jalan
      August 4, 2018

      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.

      • CA Portal
        August 9, 2018

        Check here the latest circular and GSTR 3b due dates issued by the commissioner of GST in order to revise due date of GSTR 3B for July on 20th August 2018

      July 7, 2018

      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.

      • CA Portal
        July 10, 2018

        Please clarify your question as to whether you want to file returns or pay taxes.

      June 9, 2018

      I want to need update information about gst returns.

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