2020-03-31 11:15:33GST CenterEnglishThis article gives an account of the GSTR-1 Due Date before which the registered taxable person is required to file form GSTR - 1 for every...https://quickbooks.intuit.com/in/resources/in_qrc/uploads/2020/03/GSTR-1-Due-Dates-From-July-2017-to-January-2020.jpghttps://quickbooks.intuit.com/in/resources/gst-center/gstr-1-due-date/GSTR 1 Due Dates From July 2017 to January 2020

GSTR 1 Due Dates From July 2017 to January 2020

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GST return mechanism includes filing returns electronically, uploading invoice level information, invoice matching, auto reversal of ITC in case of mismatch etc.

Thus, the GST return mechanism is designed in such a way that it helps the registered taxpayer to file returns and claim ITC. There are different types of returns for a particular taxpayer under GST. Such returns are filed depending upon the activities undertaken by the taxpayer. GSTR -1 is one such return. This article talks about what is GSTR -1, GSTR -1 due date, GSTR -1 return filing and who can file GSTR -1.

What is GSTR – 1?

GSTR – 1 is a return/statement containing information of outward supplies of goods or services or both. Such information includes details of:

  • Invoices
  • debit notes
  • credit notes
  • advances received
  • advances adjusted and
  • revised invoices issued with regards to outward supplies made during any tax period.

Furthermore, a registered taxpayer needs to furnish such details in GSTR – 1 electronically through the common portal either directly or via a facilitation centre as notified by the commissioner. Also, the details of outward supplies furnished by the supplier in GSTR -1 are made available electronically to the registered recipients through the common portal, once the GSTR – 1 is filed by the supplier.

Who Should File GSTR -1?

Every registered taxable person other than the following is required to file GSTR – 1 electronically on the common portal during a given tax period.

  • Input Service Distributor
  • Suppliers of Online Information and Database Access or Retrieval Services(OIDAR)
  • Non – Resident Taxable Person
  • Composition Dealer
  • Persons liable to collect TCS
  • Persons liable to deduct TDS

However, a casual taxable person can file GSTR -1.

GSTR – 1 Due Date

An eligible registered taxable person is required to file form GSTR – 1 for every tax period whether or not any supply of goods or services have been made during such a period. Such a return needs to be filed on or before the tenth day of the month succeeding the tax period for which the return needs to be filed.

Furthermore, the commissioner can extend this time limit for furnishing form GSTR – 1 via a notification.

Is GSTR 1 Monthly or Quarterly

GSTR – 1 is typically a monthly statement of outward supplies to be filed by normal and casual taxable persons registered under GST. However, one can opt for quarterly filing of GSTR – 1 return based on the conditions prescribed in the act.

Who Should File GSTR – 1 Monthly?

The registered taxpayers having an aggregate annual turnover of more than Rs. 1.5 crores in the preceding financial year need to file GSTR – 1 on a monthly basis.

Who Can File GSTR – 1 Quarterly?

Small taxpayers having an aggregate annual turnover of up to Rs. 1.5 crores in the preceding financial year can opt to file form GSTR – 1 quarterly. This measure was introduced to ease the tax compliance for small taxpayers.

GSTR – 1 Due Date Extension For Registered Persons With Turnover of More Than Rs 1.50 Crore

S.No.GSTR 1 Due Date Extended NotificationNotification DateTax PeriodGSTR 1 Due Date Extended
1.Notification No. 28/2020 – Central Tax23rd March, 2020April 2020 to September 2020For taxpayers having aggregate annual turnover of more than Rs. 1.5 crores in preceding or current financial year till 11th day of the month succeeding such months
2.Notification No. 23/2020 – Central Tax23rd March, 2020For each of the months from July, 2019 to September, 2019For taxpayers having principal place of business in the erstwhile state of J&K till 24th March, 2020
3.Notification No. 22/2020 – Central Tax23rd March, 2020For the month of October 2019 and from November 2019 to February 2020For taxpayers having principal place of business in the erstwhile state of Jammu and Kashmir and have aggregate annual turnover of more than Rs.1.5 crores in the preceding or current financial year till 24th March, 2020
4.Notification No. 21 /2020 – Central Tax23rd March, 2020Quarter from October – December 2019Due date for filing GSTR – 1 for taxpayers having principal place of business in erstwhile state of J&K or UT of J&K or UT of Ladakh extended till 24th March, 2020
5.Notification No. 12/2020 – Central Tax21st March, 2020For all the tax periods in financial year 2019-2020Waiving the requirement for filing GSTR -1 for taxpayers who could avail the option of special composition scheme as per notification no 2/2019 Central Tax (Rate)
6.Notification No. 76/2019 – Central Tax26th December, 2019Registered persons having principal place of business is in the State of Assam, Manipur or Tripura for the month of November 2019Till 31st December, 2019
7.Notification No. 64/2019 – Central Tax12th December, 2019Registered persons having principal place of business in the state of Jammu and Kashmir for the month of October 2019Till 20th December, 2019
8.Notification No. 63/2019 – Central Tax12th December, 2019Registered persons having principal place of business in the state of Jammu and Kashmir for each of the months from July, 2019 to September, 2019Till 20th December, 2019
9.Notification No. 58/2019 – Central Tax26th November, 2019Registered persons having principal place of business in the state of Jammu and Kashmir for the month of October, 2019Till 30th November, 2019
10.Notification No. 57/2019 – Central Tax26th November, 2019Registered persons having principal place of business in the state of Jammu and Kashmir for each of the months from July, 2019 to September, 2019Till 30th November, 2019
11.Notification No. 53/2019 – Central Tax14th November, 2019Registered persons having principal place of business in the state of Jammu and Kashmir for each of the months from July, 2019 to September, 2019Till 15th November, 2019
12.Notification No. 46/2019 – Central Tax9th October, 2019For registered persons having aggregate annual turnover of more than Rs. 1.5 crores for each of the months from October, 2019 to March, 2020Till 11th day of the month succeeding such a month
13.Notification No. 45/2019 – Central Tax9 th October, 2019
  • Oct, 2019 to Dec, 2019
  • Jan, 2020 to Mar, 2020
  • 31st Jan, 2020
  • 30th April, 2020
14.Notification No. 28/2019 – Central Tax28th June, 2019For the months from July, 2019 to September, 2019Till 11th day of the month succeeding such a month
15.Notification No. 23/2019 – Central Tax11th May, 2019For the month of April, 2019 for registered persons having principal place of business in specific districts of OdishaOn nor before 10th June, 2019
16.Notification No. 17/2019 – Central Tax10th April, 2019For the month of March, 2019On or before 13th April, 2019
17.Notification No. 12/2019 – Central Tax7th March, 2019For each of the months from April, 2019 to June, 2019Till 11th day of the month succeeding such a month
18.Notification No. 72/2018 – Central Tax31st December, 2018July, 2017 to February, 201931st March, 2019
19.Notification No. 37/2018 – Central Tax24th August, 2018
  • July, 2018
  • August, 2018
Registered persons in State of Kerala or having principal place of business in Kodagu district in state of Karnataka or having principal place of business in Mahe in the Union territory of Puducherry shall file the return for the said periods on:

  • 5th October, 2018
  • 10th October, 2018
20.Notification No. 32 /2018 – Central Tax10th August, 2018July, 2018 to March, 2019Eleventh day of the month succeeding such month
21.Notification No.18 /2018 – Central Tax28th March, 2018
  • April, 2018
  • May, 2018
  • June, 2018
  • 31st May, 2018
  • 10th June, 2018
  • 10th July, 2018
22.Notification No. 72/2017 – Central Tax29th December, 2017
  • July – November, 2017
  • December, 2017
  • January, 2018
  • February, 2018
  • March, 2018
  • 10th January, 2018
  • 10th February, 2018
  • 10th March, 2018
  • 10th April, 2018
  • 10th May, 2018
23.Notification No. 58/2017 – Central Tax15th November, 2017
  • July – Oct, 2017
  • Nov, 2017
  • Dec, 2017
  • Jan, 2018
  • Feb, 2018
  • Mar, 2018
  • 31st Dec, 2017
  • 10th Jan, 2018
  • 10th Feb, 2018
  • 10th Mar, 2018
  • 10th Apl, 2018
  • 10th May, 2018
24.Notification No. 30/2017 – Central Tax11th September, 2017July 2017
  • Up to 3rd October 2017 for registered persons having turnover of Rs. 100 crore
  • Up to 10th October 2017 for registered persons
25.Notification No. 18/2017 – Central Tax 08th August, 2017
  • July 2017
  • August 2017
  • From 1st to 5th Sept, 2017
  • From 16th – 20th Sept, 2017

GSTR – 1 Due Date Extension For Registered Persons With Turnover of Up To Rs 1.50 Crore (Quarterly)

S.No.GSTR 1 Due Date Extended NotificationNotification DateTax PeriodGSTR 1 Due Date Extended
1.Notification No. 27/2020 – Central Tax23rd March, 2020
  • April, 2020 to June, 2020
  • July, 2020 to September, 2020
  • For registered persons having aggregate annual turnover of up to Rs. 1.5 crores in the preceding or current financial year till 31st July, 2020
  • For registered persons having aggregate annual turnover of up to Rs. 1.5 crores in the preceding or current financial year till 31st October, 2020
2.Notification No. 52/2019 – Central Tax14th November, 2019Registered persons having principal place of business in the state of Jammu and Kashmir for the quarter July, 2019 to September, 2019Till 30th November, 2019
3.Notification No. 45/2019 – Central Tax9th October, 2019
  • For quarter October, 2019 to December, 2019
  • For quarter January, 2020 to March, 2020
  • Till 31st January, 2020
  • Till 30th April, 2020
4.Notification No. 27/2019 – Central Tax28th June, 2019July, 2019 to September, 2019Till 31st October, 2019
5.Notification No. 11/2019 – Central Tax7th March, 2019For the quarter April – June, 2019Till 31st July, 2019
6.Notification No. 71/2018 – Central Tax31st December, 2018July, 2017 to September, 201831st March, 2019
7.Notification No. 38/2018 – Central Tax24th August, 2018July, 2018 to September, 2018Registered persons in State of Kerala or having principal place of business in Kodagu district in state of Karnataka or having principal place of business in Mahe in the Union territory of Puducherry shall file the return for the said period on or before 15th November, 2018.
8.Notification No. 33/2018 – Central Tax10th August, 2018
  • July – September, 2018
  • October – December, 2018
  • January – March, 2019
  • 31st October, 2018
  • 31st January, 2019
  • 30th April, 2019
9.Notification No. 17/2018 – Central Tax28th March, 2018April to June, 201831st August, 2018
10.Notification No. 71/2017 – Central Tax29th December, 2017Quarterly return period for registered persons having aggregate turnover of up to Rs. 1.5 crores

  • July – September, 2017
  • October – December, 2017
  • January – March, 2018
  • 10th January, 2018
  • 15th February, 2018
  • 30th April, 2018
11.Notification No. 57/2017 – Central Tax15th November, 2017
  • Jul – Sept 2017
  • Oct – Dec 2017
  • Jan – Mar 2018
  • 31st Dec, 2017
  • 15th Feb, 2018
  • 30th April, 2018

Details in GSTR – 1 Return

GSTR – 1 has a total of 13 tables. These tables include the details of outward supplies of goods or services. Such details include:

  1. invoice wise details of all the:
    1. inter – state as well as intra – state supplies made to the registered persons (B2B)
    2. inter – state supplies of invoice value more than Rs. 2.5 lakhs made to the unregistered persons (B2C)
  2. consolidated details of all the:
    1. intra – state supplies made to the unregistered persons for each tax rate (B2C)
    2. state – wise inter – state supplies with invoice value of up to Rs. 2.5 lakhs to unregistered persons for each tax rate (B2C)
  3. debit notes and credit notes if any issued during the month for the invoices issued previously.

Also, the details of outward supplies furnished by the supplier in GSTR – 1 are made available to the concerned registered recipients electronically in part A of form:

  • GSTR – 2A
  • GSTR – 4A
  • GSTR – 6A

GSTR – 1 Amnesty Scheme

One of the steps suggested in 38th GST Council Meeting was waiving off the late fee proposed to be charged on all taxpayers who did not file Form GSTR-1 from July 2017 to November 2019. Provided such taxpayers must file their Form GSTR-1 by January 10, 2020.

This waiver was proposed to come through the Amnesty Scheme for GST. During the initial days of GST implementation, lot many taxpayers registered under the GST law ended up with non-compliances. This was on account of lack of clarity of the GST law, frequent amendments, GSTN portal issues etc.

Thus, GST Council considered launching one time Amnesty Scheme for:

  • Non-Filers who did not file the returns and
  • Nil-Tax Filers who filed their returns with tax liability as NIL.

As per this Scheme, the genuine Non-Filers would be able to relieve themselves by cancelling their GST Registration, that is, deregistering themselves from GST Scheme.

Such a Scheme provides for total waiver of interest, penalty and fines in all cases and also offers immunity to such Non-Filers from prosecution. Thus, such a facility would allow the Non-Filers to complete their backlog of non-compliances without any pressure or fear of penal consequences.

The date of the GSTR – 1 Amnesty Scheme has been extended till January 17th, 2020 as per Notification No. 04/2020 – Central Tax dated 10th January, 2020

GSTR 1 Late Fees

S.No.Notification No.Notification DateWaiving Fee for Late Filing of GSTR -1
1.Notification No. 04/2020 – Central Tax10th January, 2020Waive late fees for non- filing of FORM GSTR-11 for July, 2017 to November, 2019

period provided the details of outward supplies between 9th December, 2019 to 17th January, 2020 have been furnished

2.Notification No. 74/2019 – Central Tax26th December, 2019Seeks to waive late fees for non- filing of Form GSTR-1 from July, 2017 to November, 2019. However, such registered persons must furnish details in form GSTR – 1 between period from 19th December, 2019 to 10th January, 2020
3.Notification No. 41/2019 – Central Tax31 st August, 2019Seeks to waive late fees of the:

  • registered persons –
    • having principal place of business in specific districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand as mentioned in the notification
    • having aggregate turnover of more than Rs. 1.5 crores in the previous or current financial year and
    • have filed GSTR – 1 for the month of July, 2019 on or before 20th Sept, 2019
  • registered persons having principal place of business in Jammu and Kashmir having aggregate turnover of more than Rs. 1.5 crores in the preceding or current financial year
5.Notification No. 4/2018 – Central TaxJuly 2017 OnwardsReduction of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date

  • Rs 25 per day in case of Normal Return
  • Rs 10 per day in case of Nil Return
6.Notification No. 75/2018 – Central TaxJuly, 2017 to September, 2018Waiver of late fee payable by any registered person for failure to furnish the details of outward supplies for the said months/quarters in FORM GSTR-1 but furnishes such details in GSTR-1 between 22nd December, 2018 to 31st March, 2019.

Revise GSTR – 1?

GSTR 1 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return.

Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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