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Filing Due Dates extended for GSTR 1

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Analysing the GST compliance trend of taxpayers, it is observed that the percentage of filing for GSTR 3B is higher than GSTR 1. To enable taxpayers to comply with the filing of GSTR 1,  the due dates have been extended.

Here is a summary of the key filing due dates

GSTR 1 for Regular Tax Payers


Criteria Return Period Filing Due Date
Regular taxpayers having turnover up to Rs.1.5 Cr and have opted for quarterly filing

July,2017–September 2017
October,2017–December 2017
January 2018–March 2018
April 2018–June 2018
July 2018–September 2018
31st October 2018
October 2018–December 2018 31st January 2019
January 2019–March 2019 30th April 2019
Regular taxpayers having turnover more than  Rs..1.5 Cr and have opted for monthly filing OR Taxpayers having a turnover above Rs. 1.5 Cr  Every month from July 2017 to September 2018 31st October 2018
Every month from October 2018 to March 2019 11th day of succeeding month

The due-date for GSTR 3B continues to be 20th of next month

Newly migrated taxpayers

These are the taxpayers who had received provisional id and have been recently got GST 



Return Criteria Return Period Filing Due Date

GSTR 1
Regular taxpayers having turnover up to Rs.1.5 Cr and have opted for quarterly filing July,2017–September 2017
October,2017–December 2017
January 2018–March 2018
April 2018–June 2018
July 2018–September 2018
31st October 2018
GSTR 1 Regular taxpayers having turnover more than Rs.1.5 Cr and have opted for monthly filing OR Taxpayers having a turnover above Rs. 1.5 Cr  Every month from July 2017 to September 2018 31st December 2018
GSTR 3B All regular taxpayers Every month from July 2017 to November 2018 31st December 2018


Special extension in case of some states


Registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry for taxpayers having aggregate turnover up to Rs 1.5 crores


Criteria Return Period Filing Due Date
Regular taxpayers having turnover up to Rs. 1.5 Cr and have opted for quarterly filing

July 2018–September 2018 30th November 2018


Links to Governments notification


Ministry of Finance also clarified the registered person shall not be entitled to take input tax credit in respect of any invoice after the due date of furnishing of the return for the month of September following the end of financial year to which such invoice pertains; or furnishing of the relevant annual return, whichever is earlier. The taxpayers are thus, advised to furnish their returns on time to ensure that input tax credit does not become time barred.


About Manoj Jain

Manoj Jain, a CA and CS, has been working with IRIS for over 8 years and is currently one of the key subject matter experts for IRIS’ GST compliance offerings. He also has been guiding the clients for GST law related matters. Before GST he was handling US compliance analyzing US financial statements and reviewing XBRL filings for US and India market. He enjoys listening to music and traveling.

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