UPDATED DUE DATES FOR GST RETURNS
- For taxpayers having turnover up to Rs. 1.5 crore in the preceding financial year or the current financial year
| Quarter for which GSTR-1 is furnished | Time Limit |
| July – Sept, 2017 | 31st Oct, 2018 |
| Oct – Dec, 2017 | 31st Oct, 2018 |
| Jan – Mar, 2018 | 31st Oct, 2018 |
| Apr – June, 2018 | 31st Oct, 2018 |
| July – Sept, 2018 | 31st Oct, 2018 |
| Oct – Dec, 2018 | 31st Jan, 2019 |
| Jan – Mar, 2019 | 30th Apr, 2019 |
Remarks: For the following taxpayers, GSTR-1 for the quarter July – Sept, 2018 shall be submitted on or before 15th November, 2018:
- Registered taxpayer in Kerela
- Person whose principal place of business is in Kodagu district in the State of Karnataka
- Person whose principal place of business is in Mahe in the Union Territory of Puducherry
Taxpayers migrating in GST as per Notification No. 31/2018 – Central Tax, dated 06.08.2018 are required to furnish GSTR – 1 for the month of July 17 to September 18, on or before 31st December.
- For taxpayer having turnover more than Rs. 1.5 crore in preceding financial year or current financial year:
| Month for which GSTR -1 is furnished | Time Limit |
| July 2017 to Sept 2018 | 31st Oct, 2018 |
| Oct 2018 to Mar 2019 | 11th of Next month |
- For taxpayer where GST No. obtained as per Notification No. 31/2018 – Central Tax, dated 06.08.2018, GSTR-3B for the month from July 2017 to November 2018 is to be furnished on or before 31st December, 2018
- Due date for GST TRAN – 1 is extended till 31st March, 2019 for the taxpayer who could not submit the said form due to technical difficulties.
- Registered person filing declaration in accordance with the above point, submit the statement in FORM GST TRAN – 2 by 30th April, 2019.
