GSTR 1 Due Dates March-April (2020)

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GSTR 1 Due Dates March-April (2020)

The GSTR 1 form filing is a mandatory return form under GST.

Registered taxpayers with an annual turnover exceeding 1.5 crores need to file the GSTR 1 return on every 11th of next month (July 2018 to June 2019). Taxpayers need to furnish complete details of their outward supplies in the GSTR 1 form.

As per the latest update from the 39th GST council meeting, GSTR 1 form filing is now relaxed for the taxpayers who could not opt the composition scheme under the notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 for the FY 2019 -20. Also, the council has extended the old filing system until September 2020 for the GSTR 1 taxpayers. official press release

As per the official statement, “In order to nudge taxpayers to timely file their statement of outward supplies, the imposition of restrictions on availing of the input tax credit by the recipients in cases where details of outward supplies are not furnished by the suppliers in the statement under section 37 of the CGST Act, 2017.”

As per many tax experts, this move will bring all the taxpayers into a necessity to file GSTR 1 form so that the government can make the entire filing process clearly.

Taxpayers Who Need Not File the GSTR 1

All registered taxpayers with an annual turnover greater than 1.5 crores must mandatory file GSTR-1. However, there are a few taxpayers who are not liable to do so.

These taxpayers include Composition Dealers, Non-resident Taxable Person, Input Service Distributors, Taxpayers liable to deduct TDS, Taxpayers liable to collect TCS, Suppliers of OIDAR (Online Information and Database Access or Retrieval), Compounding taxable person.

GSTR 1 Due Dates Turnover up to INR 1.5 Crore

Period (Quarterly) Due Dates
March – April 2020 30th June 2020
January – March 2020 30th April 2020
October – December 2019 31st January 2020
July – September 2019 31st October 2019
April – June 2019 31st July 2019
January – March 2019 30th April 2019

GSTR 1 Due Dates Turnover More Than INR 1.5 Crore

Period (Monthly) Due Dates
April 2020 30th June 2020
March 2020 11th April 2020
February 2020 11th March 2020
January 2020 11th February 2020
December 2019 11th January 2020
November 2019 11th December 2019
October 2019 11th November 2019
September 2019 11th October 2019
August 2019 11th September 2019
July 2019 11th August 2019
June 2019 11th July 2019
May 2019 11th June 2019
April 2019 11th May 2019