GSTR due dates get extended - Applicable for GSTR-1, 6 and TRAN-2

[Update on 10th Sept 2018]

As per the most recent notification from the CBEC, GSTR due dates get an extension.

GSTR-1: 

Monthly filing – This is applicable for a registered dealer having aggregate turnover of more than Rs. 1.5 crore. The due dates for such dealers for GSTR-1 filing has been extended till 31st of Oct, 2018 for filing period of July 2017 to Sept 2018.

Quarterly filing – This is applicable for a dealer having a registration and an aggregate turnover up to Rs. 1.5 crores. The due dates for such dealers for GSTR-1 filing has also been extended till 31st of Oct, 2018 for filing period of July 2017 to Sept 2018.

GSTR-3B: The due dates for filing GSTR-3B remains the same i.e, 20th of the succeeding month.

For those taxpayers who will now be migrating to GST, the last date for furnishing FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July, 2017 to November, 2018 has been extended till 31st of Dec, 2018.

Important points: 

  • The late fee for delayed furnishing of Form GSTR-1 has been waived off for dealers who file their returns by 31st of Oct, 2018.
  • For registered persons having aggregate turnover upto Rs. 1.5 crores in Kerala, Kodagu (Karnataka) and Mahe (Puducherry), the due date will continue to remain as 15th November, 2018 as mentioned in the earlier notification given by CBEC (dated 24th August, 2018).
  • Any registered person shall not be entitled to take input tax credit in respect of any invoice furnished in the returns if filed after the due date of 31st of Oct, 2018.

[Find the press release here]

[Update on 28th March 2018]

As per the most recent notification from the CBEC, GSTR due dates get an extension.

GSTR-1: 

Quarterly filing – This is applicable for a dealer having a registration and an aggregate turnover up to Rs. 1.5 crores. The consideration of turnover should be either preceding financial year or 1st quarter of current financial year.

The due date for the 1st Quarter of FY 2018-19 is 31st July 2018

Monthly filing – This is applicable for a registered dealer having aggregate turnover of more than Rs. 1.5 crore. Again, turnover is considered in the preceding financial year or the first quarter of current financial year. The due dates are as seen below:

  • For April 2018 due date is 31st May, 2018
  • For May, 2018 due date is 10th June, 2018
  • For June, 2018 due date is 10th July, 2018

GSTR-6: 

GSTR-6 is the return to be furnished by an Input Service Distributor. The due date for GSTR-6 for the months of July 2017 to April 2018 has been extended to 31st May 2018.

GST TRAN-2: 

Due date to file FORM GST TRAN-2 is extended till 30th June 2018.

[Update on Nov 2, 2017]

The government has once again extended the GSTR July due date in order to provide more time for taxpayers to file their returns. The dates for filing GSTR 2and GSTR 3 have been extended to November 30 and December 11, 2017, respectively for the month of July.

A notification in this regard is being issued shortly. This is to facilitate about 30.81 lakh taxpayers for filing GSTR-2 for the month of July 2017.

The last date for filing of final sales returns for July in GSTR-1 form was October 10. Also, the last date for uploading of purchase returns in GSTR-2 was October 31. For GSTR 2, it is now revised to November 30.

All taxpayers complained about various issues faced when it came to tackling GSTR-2. The extension of the deadline for GSTR 2 was inevitable as portal failed to reflect the credits accepted from GSTR 2A even till the last moment.

Here are the new due dates for filing returns for the month of July.

Returns New due date
GSTR 2  November 30.
GSTR 3  December 11

Related: Steps to file GSTR 2 with Saral GST

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