The Central Government has issued 3 notifications 32/2018, 33/2018 & 34/2018- Central Tax on 10th August 2018 in order to decide the time limit for filing of GSTR-1 & GSTR-3B for the period July 2018 to March 2019.
• Revised last date for filing of GSTR-1 is as follows:
a) Taxpayer having turnover less than Rs. 1.5 crore need to file the GSTR-1 quarterly as follows:
July 18 – Sept 18 – 31st Oct 2018
Oct 18 – Dec 18 – 31st Jan 2019
Jan 19 – March 19- 30th April 2019
b) Taxpayer having turnover more than Rs. 1.5 crore need to file the monthly GSTR-1 as follows:
July 18 to March 19 – 11th of succeeding month.
• GSTR-3B for the period July 18 to March 19 shall continue to be filed monthly by all the taxpayers by 20th of next month.
• Also, every taxpayer has to discharge its liability by debiting the electronic cash ledger or credit ledger, as the case may be, for the said period by 20th of next month.