GSTR 1 Due Dates April to June 2021 (Regular Taxpayers)

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GSTR 1 Due Dates April to June 2021 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 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.

GEN GST Software/

GSTR 1 Due Dates Turnover up to INR 1.5 Crore

Period (Quarterly)Due Dates
April 2021 To June 202113th July, 2021
January, 2021 to March, 202113th April, 2021
October, 2020 to December, 202013th January, 2021
July – September 202031st October 2020
April – June 20203rd August 2020
January – March 202017th July 2020
October – December 201931st January 2020
July – September 201931st October 2019
April – June 201931st July 2019
January – March 201930th April 2019

GSTR 1 Due Dates Turnover More Than INR 1.5 Crore

Period (Monthly)Due Dates
May 2021 26th June 2021 (Extended) |”IFF for the month of May 2021 by 15 days” Read more
April 2021 11th May 2021
March202111th April 2021
February 202111th March 2021
January 202111th February 2021
December 202011th January 2021
November 202011th December 2020
October 202011th November 2020
September 202011th October 2020
August 202011th September 2020
July 202011th August 2020
June 20205th August 2020
May 202028th July 2020
April 202024th July 2020

Latest Note :

GST Council in its 43rd meeting : PRESS RELEASE

File Your GSTR 1 Return By GEN GST Software

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Update Notes :

  • “Extension the time limit for furnishing the details of outward supplies in GSTR 1 (for more than 1.5 crore turnover) ” | Read Notification
  • “Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers”. 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
  • “Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020”. Read Notification
  • “Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.” Read Notification
  • “Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)”. Read Notification
  • “39th GST Council Meeting – “The requirement of furnishing FORM GSTR-1 for 2019-20 to be waived for taxpayers who could not opt for availing 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 month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” “Read Official Press Release
  • “The due date of the GSTR 1 form extended till 31st December 2019 for notified districts of Assam, Manipur or Tripura for registered persons.” Read Notification
  • 38th GST Council Meeting Important Update: “A taxpayer who has not filed GSTR 1 since July 2017 to November 2019 will not be penalized if they file GSTR 1 by 17th January 2020 (Read Notification). E-way bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked.” Read Press Release & Notification
  • “Seeks to extend the due date till 20th December 2019 for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October 2019.” Read Notification
  • “Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019 till 20th December 2019”. Read Notification
  • “The late fee shall be completely waived in case of GSTR-1 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”
  • “All the newly migrated taxpayers, a due date extended for furnishing GSTR-1 for the time period of quarterly July 2017 to December 2018 respectively till 31st March 2019”
  • “The filing of GSTR-2 and GSTR-3 has been suspended by the Committee of Officers, which will resume after 30th June 2018. The detailed schedule shall be updated accordingly. The further months of filing for GSTR-1 and GSTR 3B are also decided to be filed till for 6 more months as announced by the GST council meeting.”

61 Replies to “GSTR 1 Due Dates April to June 2021 Regular Taxpayers)”

  1. SIR, MY PARTIES FILED OR AMMENDMENT GSTR 1 OF FY 2019-20 IN THE MONTH OF DECEMBER 2020. BUT I TAKEN ITC OF THESE PARTIES IN FY 2019-20. THIS ALSO SHOWS IN 2A OR DECEMBER 2020 AMMENDMENT COLUMN. CAN I AVAILED THIS ITC OR NOT

    • CA Portal
      January 12, 2021

      you can take ITC but if amendment value increased or decreased it can be adjusted accordingly in next period

  2. 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.

  3. 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.

  4. 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

  5. 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 ?

    Regards
    Shelly

    • CA Portal
      September 14, 2020

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

  6. SATISH KUMAR
    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.

  7. 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

  8. Aadhar Sharma
    August 5, 2020

    WHAT IS DUE DATE OF JULY GSTR-3B & GSTR-1 FOR TURNOVER MORE THAN 5 CR

  9. 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.

  10. anjali
    June 27, 2020

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

  11. 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

  12. Tarun garg
    January 31, 2020

    Sir,
    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

  13. 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.

  14. 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.

  15. 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.

  16. SHIVAM BHARDWAJ
    January 10, 2020

    IF GSTR-1 FOR THE PERIOD JULY 2017 TO SEP 2017 FILED AFTER 10TH JAN 2019 THEN WHAT WILL BE THE LATE FEE. FULL AMOUNT FROM JULY 2017 OR 50/20 RS PER DAY AFTER 10 JAN 2019?

    • 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.

  17. KAMAL MONDAL
    January 6, 2020

    IS ANY INDICATION OF EXTENSION OF GST R 1 SUBMISSION DATE ? THE LAST DATE IS 10/01/2019

  18. Koshti Dhaval Umeshbhai
    January 4, 2020

    please guide me gstr1 details

  19. 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.

  20. RICHARD LOURDHUSAMI
    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.

  21. MOHD IZHAR
    July 27, 2019

    DATE CONFIRM GSTR 1 FOR THE APRIL – JUNE 2019 COMPOSITION SCHEME IS EXTENDED ?

    • 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.

  22. DILIP MEHARIA
    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.

  23. 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.

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

  25. 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.

  26. 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.

  27. GEETHA SHAJI
    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.

  28. 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.

  29. 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

  30. CA Sumit Jalan
    August 4, 2018

    Hi,
    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

  31. DUSTEC DUCT CO PVT LTD
    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.

  32. BASWARAJU SWAMI
    June 9, 2018

    I want to need update information about gst returns.

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