Last updated: March 19th, 2020 11:05 AM

GSTR1 Due Date - Less than Rs.1.5 Crore Turnover

In the 23rd GST Council Meeting, the Government has announced various changes to the GST return filing due dates to help businesses adapt to the new indirect tax regime. Businesses having an annual aggregate turnover of more than Rs.1.5 crores will be required to file GSTR1 return every month (Know more). On the other hand, entities with an annual aggregate turnover of less than Rs.1.5 crores will be required to file quarterly GST returns as per the schedule below.

• GSTR1 Return Due Date for July - September, 2017 is 31st December 2017.
• GSTR1 Return Due Date for October - December, 2017 is 15th February 2018.
• GSTR1 Return Due Date for January - March, 2018 is 30th April 2018.

Click here to read on GST Registration for Transporters, Godown and Warehouse The official Government notification announcing the change is reproduced below for reference:

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]

Notification No. 57/2017 – Central Tax

New Delhi, the 15th November, 2017

G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

1. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl No.	Quarter for which the details in FORM GSTR-1 are furnished	Time period for furnishing the details in FORM GSTR-1
(1)	(2)	(3)
1	July - September, 2017	31st December, 2017
2	October - December, 2017	15th February, 2018
3	January - March, 2018	30th  April, 2018

1. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST(Pt.)]

   

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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GSTR 1 Due Date Extension - Government Notification in Hindi

The following is the official Government Notification announcing the extension for GSTR1 return due date for businesses with an annual aggregate turnover of less than Rs.1.5 crores. Click here to register Private Limited Company, Public Limited Company or One Person Company