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 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|
|July 2017 – September 2018||31st October 2018|
|October 2018||11th November 2018|
|November 2018||11th December 2018|
- Fin Min extends the last date for filing sales return through the GSTR-1 form for the period of July 2017 to September 2018 period till 31st October for both turnovers up to 1.5 Crore and above 1.5 Crore.
- Turnover up to 1.5 Crore and above 1.5 Crore for all Newly migrated taxpayers: for months from July 2017 to November 2018 extended till the 31st December 2018.
- The government has also exempted the penalty for the delayed return filings.