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.
38th GST Council Meeting Important Update: Taxpayers who have not filed GSTR 1 from returns between July 2017 to November 2019 can still avoid the penalty by filing their pending GSTR 1 return by extended 17th January 2020. E-way bill facility for those who have not filed GSTR-1 return for two consecutive tax periods will be blocked.
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|
GSTR 1 Due Dates Turnover More Than INR 1.5 Crore
|Period (Monthly)||Due Dates|
|January 2019||11th February 2020|
|December 2019||11th January 2020|
|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|
Update Notes :
- 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.