All you need to know about Due Dates of GSTR-1

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

Taxpayers Who Need Not File the GSTR 1:

• 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

July – September 2018                                31^st October 2018
October – December 2018                          31^st January 2019

January – March 2019                                 30^th April 2019

April – June 2019                                        31^st July 2019

GSTR 1 Due Dates Turnover More Than INR 1.5 Crore

Period (Quarterly)                         Due Dates

January 2019                           11^th February 2019

February 2019                          11^th March 2019

March 2019                              13^th April 2019

April 2019                                11^th May 2019

May 2019                                 11^th June 2019

June 2019                                11^th July 2019

July 2019                                 11^th August 2019

Note : The late fee shall be completely waived for all taxpayers in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019.