GSTR-1 AND
GSTR-3B RETURN DUE DATES
The Goods and Services Tax Act 2017 came into force with
effect from 1.7.2017 in India.
The Due dates for filing of GSTR-1 and GSTR-3B Returns
for the period from July 2018 to March 2019 are prescribed as detailed below:
GSTR-3B MONTHLY RETURN DUE DATES
Return Name
|
Return Type
|
Period
|
Due date
|
Remarks
|
GSTR-3B
|
Monthly
|
Jul 2018
|
20.08.2018
|
Belated submission of return will attract Late of Rs.20/day
for NIL return and Rs.50/day for taxable turnover returns
|
GSTR-3B
|
Monthly
|
Aug 2018
|
20.09.2018
|
|
GSTR-3B
|
Monthly
|
Sep 2018
|
20.10.2018
|
|
GSTR-3B
|
Monthly
|
Oct 2018
|
20.11.2018
|
|
GSTR-3B
|
Monthly
|
Nov 2018
|
20.12.2018
|
|
GSTR-3B
|
Monthly
|
Dec 2018
|
20.01.2019
|
|
GSTR-3B
|
Monthly
|
Jan 2019
|
20.02.2019
|
|
GSTR-3B
|
Monthly
|
Feb 2019
|
20.03.2019
|
|
GSTR-3B
|
Monthly
|
Mar 2019
|
20.04.2019
|
[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 Indirect Taxes and Customs
Notification No. 34/2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.Every registered person furnishing the return in FORM GSTR- 3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
GSTR-1 MONTHLY RETURN DUE DATES
(WHOSE AGGREGATE
TURNOVER IS ABOVE 1.5 CRORES)
Return Name
|
Return Type
|
Period
|
Due date
|
GSTR-1
|
Monthly
|
Jul 2018
|
11.08.2018
|
GSTR-1
|
Monthly
|
Aug 2018
|
11.09.2018
|
GSTR-1
|
Monthly
|
Sep 2018
|
11.10.2018
|
GSTR-1
|
Monthly
|
Oct 2018
|
11.11.2018
|
GSTR-1
|
Monthly
|
Nov 2018
|
11.12.2018
|
GSTR-1
|
Monthly
|
Dec 2018
|
11.01.2019
|
GSTR-1
|
Monthly
|
Jan 2019
|
11.02.2019
|
GSTR-1
|
Monthly
|
Feb 2019
|
11.03.2019
|
GSTR-1
|
Monthly
|
Mar 2019
|
11.04.2019
|
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 32 /2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R……(E). - In exercise of the powers conferred by the second proviso to sub-section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July,
2018 to March, 2019 till the eleventh day of the month succeeding such month.
2. 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 said Act, for the months of July, 2018 to March, 2019 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
GSTR-1 QUARTERLY RETURN DUE DATES
(WHOSE AGGREGATE
TURNOVER IS BELOW 1.5 CRORES AND ALSO FOR TAXPAYERS WHO HAVE NOT OPTED
QUARTERLY RETURN FILING OPTION)
Return Name
|
Return Type
|
Period
|
Due date
|
GSTR-1
|
Quarterly
|
Jul-Sep 2018
|
31.10.2018
|
GSTR-1
|
Quarterly
|
Sep-Dec 2018
|
31.01.2019
|
GSTR-1
|
Quarterly
|
Jan-Mar 2019
|
30.04.2019
|
[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 Indirect Taxes and Customs
Notification No. 33/2018 – Central Tax
New Delhi, the 10th August, 2018
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) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby 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 mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, 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 details in
FORM GSTR-1 are furnished
|
Time period for furnishing details in FORM GSTR-1
|
(1)
|
(2)
|
(3)
|
1
|
July - September, 2018
|
31st October, 2018
|
2
|
October - December, 2018
|
31st January, 2019
|
3
|
January - March, 2019
|
30th April, 2019
|
3. 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 said Act, for the months of July, 2018 to March, 2019 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