Due date of GSTR 1

due date of gstr 1
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Due Date of GSTR 1

Considering the outbreak of the novel Corona Virus (COVID-19) pandemic spreading across the country and as per the lockdown directives received from the Government, it has become impossible or very difficult for the taxpayers to comply with the deadlines of filing GST returns. To provide relief to the registered persons, CBIC has issued various notifications to extend the due date based on the announcements made by Finance Minister Nirmala Sitharaman on 24th March 2020.

Taxpayers having an aggregate turnover of more than Rs. 1.5 crore in the preceding financial year.
Due Date for furnishing GSTR 1 for the following months is tabulated below
Tax period Due Date

(No. 28 dtd. 23.03.2020)

Extended Due Date

(No. 33 dtd. 03.04.2020)

March 2020 11th April 2020 30th June 2020
April 2020 11th May 2020
May 2020 11th Jun 2020
Jun 2020 11th Jul 2020  NA
Jul 2020 11th Aug 2020
Aug 2020 11th Sep 2020
Sept 2020 11th Oct 2020

Note: Late fees that would become applicable u/s 47 for delayed filing of GSTR 1 would be waived off for the following months – March 2020, April 2020, and May 2020.

Note: Unless another notification is issued to extend the due dates for the month – June 2020 and onwards, the due date will be the 11th day of the month succeeding in such month.

Taxpayers having an aggregate turnover of less than Rs. 1.5 crore in the preceding Financial year
Due Date for furnishing GSTR 1 for the following quarters is tabulated below
Tax period Due Date Extended Due Date
Jan-Mar 2020 30th April 2020

(No. 45 dtd 09.10.19)

30th June 2020

(No. 33 dtd. 03.04.2020)

Apr-Jun 2020 31st July 2020

(No. 27 dtd 23.03.2020)

NA
Jul-Sep 2020 31st Oct 2020

(No. 27 dtd 23.03.2020)

NA

Note Late fees that would become applicable u/s 47 for delayed filing of GSTR 1 would be waived off for the quarter of January 2020 to March 2020.

Note: Unless another notification is issued to extend the due dates for the quarter April-June 2020, the due date will be the last day of the month succeeding such a quarter.



 


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About CA Ankita Khetan 166 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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