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30 December 2017

Extension in Due Dates of GSTR-1

Owing to the issues with GSTR online portal and much to the relief of tax payers, the due date for filing of FORM GSTR-1 has been extended vide Notification No. 71/2017-Central Tax and 72/2017-Central Tax dated 29th December 2017. The previously announced due date of 31st December 2017 has been extended to 10th January 2018. The relief has been provided to assessees with aggregate turnover upto 1.5 crore as well as those with aggregate turnover over 1.5 crore.

For assessees with aggregate turnover upto 1.5 crore, the period for which extension has been granted is July to September 2017. There is no modification in due dates for the quarter of October to December 2017 and January to March 2018. On similar lines, extension for assessees with aggregate turnover exceeding 1.5 crore is for the period July to October 2017 and no changes have been provided in due dates of subsequent months. Revised due dates for furnishing FORM GSTR-1 is summarized below-

For assessees with aggregate turnover up to 1.5 crores

S. No.
Months involved
Due Date for filing GSTR-1
1.
July - September 2017
10th January 2018
2.
October – November 2017
15th February 2018
3.
January – March 2018
30th April 2018

For assessees with aggregate turnover exceeding 1.5 crores

S. No.
Months involved
Due Date for filing GSTR-1
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