Due Date for Filling GST Returns from July 2018 to March 2019
(GST Notification on 10-08-2018)
The Registered Persons whose Turnover is more than 1.5 Crore
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 July, 2018 to March, 2019 till the eleventh day of the month succeeding such month.
The Registered Persons whose Turnover is up to 1.5 Crore
The registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year will furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 as per the below mentioned time period:
| Sl. No. | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| 1 | July – September, 2018 | 31st October, 2018 |
| 2 | October – December, 2018 | 31st January, 2019 |
| 3 | January – March, 2019 | 30th April, 2019 |
GSTR-1 for the period January-March 2019 will have to be filed by 30 April 2019. The due date for filing summary sales return of GSTR-3B and payment of taxes for every month between July 2018 to March 2019 is the 20th day of the succeeding month.
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