Revised/ Extended Due Dates of Monthly/ Quarterly GSTR-1 (July 2017 to June 2018), as notified by CBEC

Revised/ Extended Due Dates of Monthly/ Quarterly GSTR-1 (July 2017 to June 2018), as notified by CBEC

Summary of revised/ extended due dates notified by CBIC for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), during July 2017 to June 2018.

In short, during Jan. 2018 to June 2018, quarterly/ monthly GSTR-1 is to be filed within a month/ 10 days after the end of the respective quarter/ month, except for the month of April, 2018 for which deadline is 31 May 2018.

GSTR-1 Due Date Extended upto 31 Oct. 2018 (July 2017 to Sept. 2018)

Due Dates or Deadlines for Monthly/ Quarterly GSTR-1 (April 2018~June 2018) notified by CBEC

The CBEC has notified the Due Dates/ Deadlines for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), for the months/ quarter during the period from April 2018 to June 2018.

Monthly GSTR-1 Due Dates (April~June 2018)

Due Dates for filing of GSTR-1 by Registered  persons  having aggregate turnover  of  more  than  1.5 crore  rupees in the  preceding  financial  year  or  the  current  financial  year, have been extended for the period/ months during April 2018 to June 2018, as under:

MonthDue Date
April 201831 May 2018
May 201810 June 2018
June 201810 July 2018

Revised/ Extended Monthly GSTR-1 Due Dates (April~June 2018): CBEC Notification 18/2018 Central Tax 28 March 2018

Quarterly GSTR-1 Due Dates (April~June 2018)

Due Dates for filing of GSTR-1 by registered persons having Aggregate turnover of upto 1.5 crore rupees in the preceding financial year or  the  current  financial  year, have been extended for the period/ quarter during April 2018 to March 2018, as under:

QuarterDue Date
April-June 201831 July 2018

Revised/ Extended Quarterly GSTR-1 Due Date (April~June 2018): CBEC Notification No. 17/2018 Central Tax dt. 28 March 2018

Revised Due Dates Deadlines for Monthly/ Quarterly GSTR-1 (July 2017 to March 2018) notified by CBEC

The CBEC has notified Extended/ Revised Due Dates/ Deadlines for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), for the months/ quarters during the period from July 2017 to March 2018, as under:

Monthly GSTR-1 Due Dates (July 2017 to March 2018)

Due Dates for filing of GSTR-1 by Registered  persons  having aggregate turnover  of  more  than  1.5 crore  rupees in the  preceding  financial  year  or  the  current  financial  year, have been extended for the period/ months during July 2017 to March 2018, as under:

MonthDue Date
July 201710 Jan. 2018
Aug. 201710 Jan. 2018
Sept. 201710 Jan. 2018
Oct. 201710 Jan. 2018
Nov. 201710 Jan. 2018
Dec. 201710 Feb. 2018
Jan. 201810 Mar. 2018
Feb. 201810 Apr. 2018
Mar. 201810 May 2018

Monthly GSTR-1 Due Date Extended: CBEC Notification No. 72/2017 Central Tax dt. 29 Dec. 2017

Quarterly GSTR-1 Due Dates (July 2017 to March 2018)

Due Dates for filing of GSTR-1 by registered persons having Aggregate turnover of up to 1.5 crore rupees in the preceding financial year or  the  current  financial  year, have been extended for the period/ quarters during July 2017 to March 2018, as under:

QuarterDue Date
July~Sept. 201710 Jan. 2018
Oct.~Dec. 201715 Feb. 2018
Jan.~Mar. 201830 Apr. 2018

Quaretrly GSTR-1 Due Date Extended: CBEC Notification No. 71/2017 Central Tax dt. 29 Dec. 2017

GSTN Advisory on Monthly/ Quarterly GSTR-1 (Tweet dt. 18 Dec. 2017)

GSTN has issued an advisory relating to filing of GSTR-1 in a sequential manner in respect of July 2017 to Nov. 2017, for taxpayers those who have chosen either monthly option or quarterly option, including for taxpayers those who have changed the option from monthly to quarterly.

GSTN Advisory for Taxpayers those who have opted for Monthly filing of Form GSTR-1: 

1) Taxpayers, who have opted for Monthly filing of Form GSTR-1, can do so for the month of July, August, September, October and November 2017, sequentially.

2) Return for a particular period can be filed if corresponding Returns (GSTR-3B and GSTR-1) for the previous months have been filed.

3) Once you have chosen the option ‘Monthly’, you cannot change this option in the remaining part of the financial year 2017-18. Thus, you will be required to file Monthly returns and you cannot opt for Quarterly filing of returns.

GSTN Advisory for Taxpayers those who have opted for Quarterly filing of Form GSTR-1:

1) Once you have chosen the option ‘Quarterly’, you cannot change this option in the remaining part of the financial year 2017-18. Thus, you will be required to file Quarterly returns and you cannot opt for Monthly filing of returns.

2) Return Filing for Quarter July to September 2017 is as below:

a) if you have filed Form GSTR-1 for July 2017, you have to file GSTR-1 for August and September, by choosing the Return period ‘September 2017 GSTR-1’.

b) if you have NOT filed Form GSTR-1 for July 2017, you will have to first file Form GSTR-1 for July 2017 and then file Form GSTR-1 for August and September, by choosing the Return period ‘September 2017 GSTR 1′.

3) Form GSTR-1 for filing next Quarterly Return (October to December 2017), will be made available after December 2017.

Earlier Notifications on GSTR-1 Due Dates

Due Dates for Quarterly GSTR-1 (turnover upto Rs. 1.5 crore) till March 2018: CBEC Notification 57/2017 Central Tax dt. 15 Nov. 2017

Due Dates for Monthly GSTR-1 (turnover above Rs. 1.5 crore) till March 2018: CBEC Notification 58/2017 Central Tax dt. 15 Nov. 2017

GSTR-1 (July 2017) for Turnover above/ upto 100 crores Extended upto 3/10 Oct. 2017: CBEC Notification 30/2017 Central Tax dt. 11 Sept. 2017

Due Date Extension for GSTR-1 (July/ Aug. 2017): CBEC Notification 29/2017 Central Tax dt. 5 Sept. 2017

GSTR-1 (July-Aug.2017) Due Dates Extended: CBEC Notification 18/2017 Central Tax dt. 8 Aug. 2017

Related Posts:

CBIC notifies GSTR-1 Return Due Dates (Monthly/ Quarterly): July 2018 to March 2019

CBEC Notifies Reduction of Late Filing Fee for FORM GSTR-1, 5, 5A and 6

Revised/ Extended Due Dates of GST Returns (July 2017~June 2018), as notified by CBEC

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