Revised/ Extended Due Dates of Monthly/ Quarterly GSTR-1 (July 2017 to June 2018), as notified by CBEC

Summary of revised/ extended due dates notified by CBIC for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), during July 2017 to June 2018.

In short, during Jan. 2018 to June 2018, quarterly/ monthly GSTR-1 is to be filed within a month/ 10 days after the end of the respective quarter/ month, except for the month of April, 2018 for which deadline is 31/05/2018.

GSTR-1 Due Date Extended upto 31 Oct. 2018 (July 2017 to Sept. 2018)

Due Dates or Deadlines for Monthly/ Quarterly GSTR-1 (April 2018~June 2018) notified by CBEC

CBEC has notified the Due Dates/ Deadlines for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), for the months/ quarter during the period from April 2018 to June 2018.

Monthly GSTR-1 Due Dates (April~June 2018)

Due Dates for filing of GSTR-1 by Registered  persons  having aggregate turnover  of  more  than  1.5 crore  rupees in the  preceding  financial  year  or  the  current  financial  year, have been extended for the period/ months during April 2018 to June 2018, as under:

Month	Due Date
April 2018	31/05/2018
May 2018	10/06/2018
June 2018	10/07/2018

CBEC Central Tax Notification 18/2018 dt. 28/03/2018: Revised/ Extended Monthly GSTR-1 Due Dates (April~June 2018)

Quarterly GSTR-1 Due Dates (April~June 2018)

Due Dates for filing of GSTR-1 by registered persons having Aggregate turnover of upto 1.5 crore rupees in the preceding financial year or  the  current  financial  year, have been extended for the period/ quarter during April 2018 to March 2018, as under:

Quarter	Due Date
April-June 2018	31/07/2018

CBEC Central Tax Notification 17/2018  dt. 28/03/2018: Revised/ Extended Quarterly GSTR-1 Due Date (April~June 2018)

Revised Due Dates Deadlines for Monthly/ Quarterly GSTR-1 (July 2017 to March 2018) notified by CBEC

The CBEC has notified Extended/ Revised Due Dates/ Deadlines for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), for the months/ quarters during the period from July 2017 to March 2018, as under:

Monthly GSTR-1 Due Dates (July 2017 to March 2018)

Due Dates for filing of GSTR-1 by Registered  persons  having aggregate turnover  of  more  than  1.5 crore  rupees in the  preceding  financial  year  or  the  current  financial  year, have been extended for the period/ months during July 2017 to March 2018, as under:

Month	Due Date
July 2017	10/01/2018
Aug. 2017	10/01/2018
Sept. 2017	10/01/2018
Oct. 2017	10/01/2018
Nov. 2017	10/01/2018
Dec. 2017	10/02/2018
Jan. 2018	10/03/2018
Feb. 2018	10/04/2018
Mar. 2018	10/05/2018

CBEC Central Tax Notification 72/2017 dt. 29/12/2017: Monthly GSTR-1 Due Date Extended

Quarterly GSTR-1 Due Dates (July 2017 to March 2018)

Due Dates for filing of GSTR-1 by registered persons having Aggregate turnover of up to 1.5 crore rupees in the preceding financial year or  the  current  financial  year, have been extended for the period/ quarters during July 2017 to March 2018, as under:

Quarter	Due Date
July~Sept. 2017	10/01/2018
Oct.~Dec. 2017	15/02/2018
Jan.~Mar. 2018	30/04/2018

CBEC Central Tax Notification 71/2017 dt. 29/12/2017: Quarterly GSTR-1 Due Date Extended

GSTN Advisory on Monthly/ Quarterly GSTR-1 (Tweet dt. 18/12/2017)

GSTN has issued an advisory relating to filing of GSTR-1 in a sequential manner in respect of July 2017 to Nov. 2017, for taxpayers those who have chosen either monthly option or quarterly option, including for taxpayers those who have changed the option from monthly to quarterly.

GSTN Advisory for Taxpayers those who have opted for Monthly filing of Form GSTR-1: 

1) Taxpayers, who have opted for Monthly filing of Form GSTR-1, can do so for the month of July, August, September, October and November 2017, sequentially.

2) Return for a particular period can be filed if corresponding Returns (GSTR-3B and GSTR-1) for the previous months have been filed.

3) Once you have chosen the option ‘Monthly’, you cannot change this option in the remaining part of the financial year 2017-18. Thus, you will be required to file Monthly returns and you cannot opt for Quarterly filing of returns.

GSTN Advisory for Taxpayers those who have opted for Quarterly filing of Form GSTR-1:

1) Once you have chosen the option ‘Quarterly’, you cannot change this option in the remaining part of the financial year 2017-18. Thus, you will be required to file Quarterly returns and you cannot opt for Monthly filing of returns.

2) Return Filing for Quarter July to September 2017 is as below:

a) if you have filed Form GSTR-1 for July 2017, you have to file GSTR-1 for August and September, by choosing the Return period ‘September 2017 GSTR-1’.

b) if you have NOT filed Form GSTR-1 for July 2017, you will have to first file Form GSTR-1 for July 2017 and then file Form GSTR-1 for August and September, by choosing the Return period ‘September 2017 GSTR 1′.

3) Form GSTR-1 for filing next Quarterly Return (October to December 2017), will be made available after December 2017.

Earlier Notifications on GSTR-1 Due Dates

CBEC Central Tax Notification 57/2017 dt. 15/11/2017: Due Dates for Quarterly GSTR-1 (turnover upto Rs. 1.5 crore) till March 2018

CBEC Central Tax Notification 58/2017  dt. 15/11/2017: Due Dates for Monthly GSTR-1 (turnover above Rs. 1.5 crore) till March 2018

CBEC Central Tax Notification 30/2017  dt. 11/09/2017: GSTR-1 (July 2017) for Turnover above/ upto 100 crores Extended upto 03/10/2017 & 10/10/2017

CBEC Central Tax Notification 29/2017 dt. 05/09/2017: Due Date Extension for GSTR-1 (July/ Aug. 2017)

CBEC Central Tax Notification 18/2017  dt. 08/08/2017: GSTR-1 (July-Aug.2017) Due Dates Extended

Related Posts:

CBIC notifies GSTR-1 Return Due Dates (Monthly/ Quarterly): July 2018 to March 2019

CBEC Notifies Reduction of Late Filing Fee for FORM GSTR-1, 5, 5A and 6

Summary of GST Returns Due Dates Extended by CBIC (July 2017 onwards)