Monthly GSTR 1

monthly GSTR 1
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Last updated on May 28th, 2022 at 10:26 pm

Monthly GSTR 1

Overview of GSTR 1

Form GSTR-1 is a monthly/quarterly return to be furnished by the taxpayer registered as a regular taxpayer. Taxpayers are required to furnish a detailed summary of the outward supplies of goods or services or both in Form GSTR 1. It is mandatory to furnish Form GSTR 1 irrespective of the fact whether there was any business or not.

Note: There is no provision to revise Form GSTR 1. If any amendments are required then that is to be done in the next period’s return.

Note: Taxpayers can also avail of the facility of furnishing Nil Form GSTR 1 via SMS.

Note: Generation of e waybill will be blocked if the taxpayer fails to furnish Form GSTR 1 for two consecutive months – Clause (c) was inserted in Rule 138E vide a CGST notification no. 75/2019 dated 26th December 2019

Taxpayers are bifurcated into monthly and quarterly filers w.e.f. 1st January 2021

Regular taxpayer Frequency of GSTR 1
If AATO> Rs. 5 Crores in the preceding FY Monthly Return only
If AATO< Rs. 5 Crores in the preceding FY Quarterly Return if you opt for QRMP Scheme
Monthly Return if you opt-out of the QRMP Scheme

Check the due dates of GST Quarterly Return in Form GSTR 1.

Due dates of Monthly GSTR 1 for the financial year 2022-23

For the month of March 2023

The due date notified was 11th April 2023 – CGST notification no. 83 dated 10th November 2020

For the month of February 2023

The due date notified was 11th March 2023 – CGST notification no. 83 dated 10th November 2020

For the month of January 2023

The due date notified was 11th February 2023 – CGST notification no. 83 dated 10th November 2020

For the month of December 2022

The due date notified was 11th January 2023 – CGST notification no. 83 dated 10th November 2020

For the month of November 2022

The due date notified was 11th December 2022 – CGST notification no. 83 dated 10th November 2020

For the month of October 2022

The due date notified was 11th November 2022 – CGST notification no. 83 dated 10th November 2020

For the month of September 2022

The due date notified was 11th October  2022 – CGST notification no. 83 dated 10th November 2020

For the month of August 2022

The due date notified was 11th September 2022 – CGST notification no. 83 dated 10th November 2020

For the month of July 2022

The due date notified was 11th August 2022 – CGST notification no. 83 dated 10th November 2020

For the month of June 2022

The due date notified was 11th July 2022 – CGST notification no. 83 dated 10th November 2020

For the month of May 2022

The due date extended was 11th June 2022 – CGST notification no. 83 dated 10th November 2020

For the month of April 2022

The due date extended was 11th May 2022 – CGST notification no. 83 dated 10th November 2020

Due dates of Monthly GSTR 1 for the financial year 2021-22 

For the month of March 2022

The due date notified was 11th April 2022 – CGST notification no. 83 dated 10th November 2020

For the month of February 2022

The due date notified was 11th March 2022 – CGST notification no. 83 dated 10th November 2020

For the month of January 2022

The due date notified was 11th February 2022 – CGST notification no. 83 dated 10th November 2020

For the month of December 2021

The due date notified was 11th January 2022 – CGST notification no. 83 dated 10th November 2020

For the month of November 2021

The due date notified was 11th December 2021 – CGST notification no. 83 dated 10th November 2020

For the month of October 2021

The due date notified was 11th November 2021 – CGST notification no. 83 dated 10th November 2020

For the month of September 2021

The due date notified was 11th October  2021 – CGST notification no. 83 dated 10th November 2020

For the month of August 2021

The due date notified was 11th September 2021 – CGST notification no. 83 dated 10th November 2020

For the month of July 2021

The due date notified was 11th August 2021 – CGST notification no. 83 dated 10th November 2020

For the month of June 2021

The due date notified was 11th July 2021 – CGST notification no. 83 dated 10th November 2020

For the month of May 2021

The due date extended was 26th June 2021 – CGST notification no. 17 dated 1st June 2021

For the month of April 2021

The due date extended was 26th May 2021 – CGST notification no. 12 dated 1st May 2021

Due dates of Monthly GSTR 1 for the financial year 2020-21 

For the month of March 2021

Due Date notified was 11th April 2021 – CGST notification no. 83 dated 10th November 2020

For the month of February 2021

Due Date notified was 11th March 2021 – CGST notification no. 83 dated 10th November 2020

For the month of January 2021

Due Date notified was 11th February 2021 – CGST notification no. 83 dated 10th November 2020

For the month of December 2020

Due Date notified was 11th January 2021 – CGST Notification no. 75 dated 15th October 2020

For the month of November 2020

Due Date notified was 11th December 2020 – CGST Notification no. 75 dated 15th October 2020

For the month of October 2020

Due Date notified was 11th November 2020 – CGST Notification no. 75 dated 15th October 2020

For the month of September 2020

Due Date notified was 11th October 2020 – CGST notification no. 28/2020 dated 23rd March 2020

For the month of August 2020

Due Date notified was 11th September 2020 – CGST notification no. 28/2020 dated 23rd March 2020

For the month of July 2020

Due Date notified was 11th August 2020 – CGST notification no. 28/2020 dated 23rd March 2020

For the month of June 2020

Late fees was waived if the monthly return was filed by 5th August 2020. – CGST notification no. 53/2020 dated 24th June 2020.

Due Date notified was 11th July 2020 – CGST notification no. 28/2020 dated 23rd March 2020

For the month of May 2020

Again a waiver from late fees was granted if the monthly return was filed by 28th July 2020. – CGST notification no. 53/2020 dated 24th June 2020.

Late fees was waived if the monthly return was filed by 30th June 2020. – CGST notification no. 33/2020 dated 3rd April 2020.

Due Date notified was 11th June 2020 – CGST notification no. 28/2020 dated 23rd March 2020

For the month of April 2020

Again a waiver from late fees was granted if the monthly return was filed by 24th July 2020. – CGST notification no. 53/2020 dated 24th June 2020.

Late fees was waived if the monthly return was filed by 30th June 2020. – CGST notification no. 33/2020 dated 3rd April 2020.

Due Date notified was 11th May 2020 – CGST notification no. 28/2020 dated 23rd March 2020

 



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About CA Ankita Khetan 196 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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