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.
As per the latest update from the 39th GST council meeting, GSTR 1 form filing is now relaxed for the taxpayers who could not opt the composition scheme under the notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 for the FY 2019 -20. Also, the council has extended the old filing system until September 2020 for the GSTR 1 taxpayers. official press release
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|
|January – March 2020||30th April 2020|
|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|
|March 2020 2020||11th April 2020|
|February 2020||11th March 2020|
|January 2020||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 :
- “Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.” Read Notification
- “Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020” Read Notification
- FORM GSTR-1 furnishing requirement for 2019-20 to be relaxed for taxpayers who could not opt for taking the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 by filing FORM CMP-02. Extension of due dates for FORM GSTR-1 for the July 2019 to January 2020 month till 24th March 2020 for registered persons having designated place of business in the Union territory of Ladakh.
- GSTR 1 due dates has been extended for the Union territory of Ladakh for the month of July, 2019 to January, 2020 till 24th March, 2020
- 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.