GSTR1 dates extended further and GST Returns filing dates
Today i.e. on 29-12-2017, the Government of India has released a Notification No. 71/2017 and 72/2017 of Central Tax of Goods and Services Tax Act (GST) regarding the extension of filing GSTR1 for August thru November 2017. All the Tax Professionals, and Taxpayers are in hurry to submit their three months (August, September, and October) at the dead line time.
Earlier, the GSTN had notified that December 31st is the deadline for filing GSTR1 for August, September, October months. But with a notification released on today the dates are extended further few days. Two different notifications issued for the following Tax Payers.
- Taxpayers’ turnover is upto 1.5 crore and opted for Quarterly filing of GST Returns – Quarterly Filing
- Taxpayers’ turnover is beyond 1.5 crore and taxpayers’ upto 1.5 crore not opted for Quarterly filing of GST Returns – Monthly Filing
Taxpayers’ turnover is upto 1.5 crore and opted for Quarterly filing of GST Returns – Quarterly Filing
As per the Notificaton No. 71/2017, Taxpayer who opted for Quarterly filing of GST Returns (Turnover upto 1.5 crore only persons) have to file their GSTR1 returns within the due date specified in the following table.
| Si.No. | Periods | Due date |
|---|---|---|
| 1 | July-September,2017 | 10th January, 2018 |
| 2 | October-December,2017 | 10th February, 2018 |
| 3 | January-March,2018 | 10th April, 2018 |
Taxpayers’ turnover is beyond 1.5 crore and taxpayers’ upto 1.5 crore not opted for Quarterly filing of GST Returns – Monthly Filing
As per the Notificaton No. 72/2017, Taxpayers whose turnover is more than 1.5 crore have to file their GSTR1 returns within the due date specified in the following table.
| Si.No. | Return month | Due date |
|---|---|---|
| 1 | July-November,2017 | 10th January, 2018 |
| 2 | December,2017 | 10th February, 2018 |
| 3 | January,2018 | 10th March, 2018 |
| 4 | February,2018 | 10th April, 2018 |
| 5 | March,2018 | 10th May, 2018 |
