EXTENSION OF FORM GSTR-1 RETURN FILING PERIOD UPTO
MARCH 2021
The
Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in
The
Central Government has extended the period of filing of FORM GSTR-1 monthly
returns upto March 2021.
The
due dates for filing of FORM GSTR-1 monthly returns were given below:
|
Filed by whom |
Return Type |
Period |
Due date |
|
Outward Supplies by person whose aggregate
turnover is more than Rs.5 Crores |
FORM GSTR-1 |
OCT 2020 NOV 2020 DEC 2020 JAN 2021 FEB 2021 MAR 2021 |
11.11.2020 11.12.2020 11.01.2021 11.02.2021 11.03.2021 11.04.2021 |
|
Outward Supplies by person whose aggregate
turnover is more than Rs.1.5 Crores and who opted for monthly return filing
instead of quarterly return |
FORM GSTR-1 |
OCT 2020 NOV 2020 DEC 2020 JAN 2021 FEB 2021 MAR 2021 |
11.11.2020 11.12.2020 11.01.2021 11.02.2021 11.03.2021 11.04.2021 |
|
Supplies by Registered person whose aggregate
turnover is upto Rs.1.5 crores and who
opted for quarterly return filing |
FORM GSTR-1 |
OCT-DEC JAN-MAR |
13.01.2021 13.04.2021 |
|
4 (Four) Digit HSN Code has to be furnished by the Taxpayers whose aggregate turnover is below Rupees 5 Crores and 6 (Six) Digit HSN Code has to be furnished by the Taxpayers whose aggregate turnover is above Rupees 5 Crores. |
|||
The
time
limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be
subsequently notified
in the Official Gazette.
The relevant Notifications are given below for ready reference:
[To be published in the Gazette of
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No. 74/2020 – Central
Tax
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 registered persons shall furnish the details of outward supply of goods or
services or both in FORM
GSTR-1 under
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 |
October, 2020 to December,
2020 |
13th January, 2021 |
|
2 |
January, 2021 to March, 2021 |
13th April, 2021 |
3. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in
the
Official Gazette.
[F. No.
CBEC
20/06/09/2019-GST]
(Pramod Kumar)
Director,
Government
of
[To be published in the Gazette of
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No 75/2020 – Central
Tax
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
October, 2020 to March, 2021 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 of the said Act, for the months of October, 2020 to March, 2021 shall be
subsequently notified
in the Official Gazette.
[F. No.
CBEC
20/06/09/2019-GST] (Pramod Kumar)
Director, Government of
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No.
78/2020 – Central Tax
G.S.R.....(E).—In exercise of the powers conferred by the first proviso to rule 46 of the Central
Goods and Services Tax
Rules, 2017,
the Central Board of
Indirect
Taxes and
Customs, on the recommendations of the Council, hereby
makes the following amendment in
the notification of the
Government of India in the
Ministry of Finance (Department of Revenue), No.12/2017
– Central Tax, dated the 28th June, 2017, published
in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660(E), dated the
28th June, 2017, namely:–
In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely,
-
―Table
|
Serial Number (1) |
Aggregate
Turnover in the preceding
Financial Year
(2) |
Number of Digits
of Harmonised System of Nomenclature Code (HSN Code) (3) |
|
1. |
Up to rupees five crores |
4 |
|
2. |
more than rupees five
crores |
6 |
Provided that a registered person having aggregate turnover up
to five crores
rupees
in the previous financial year may not mention the number of digits of HSN Code, as specified
in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under
the said rules in respect
of supplies made to unregistered persons.‖.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod
Kumar) Director, Government
of
Note: The principal notification number 12/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.660(E),
dated the 28th June, 2017.