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|
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|
- 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.