UPDATED DUE DATES FOR GST RETURNS

UPDATED DUE DATES FOR GST RETURNS

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UPDATED DUE DATES FOR GST RETURNS

  1. 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:

  1. Registered taxpayer in Kerela
  2. Person whose principal place of business is in Kodagu district in the State of Karnataka
  3. 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.

  1. 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
  1. 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
  2. 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.
  3. Registered person filing declaration in accordance with the above point, submit the statement in FORM GST TRAN – 2 by 30th April, 2019.

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