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Discover the GSTR-1 due dates for monthly filers since its inception in July 2017. Ensure compliance with Goods and Services Tax (GST) regulations in India by filing GSTR-1 on time. Get insights into the importance of GSTR-1, its components, and the repercussions of non-compliance. Stay updated on the latest due dates to avoid penalties and streamline your GST filing process.

GSTR-1 is a crucial component of the Goods and Services Tax (GST) system in India. GST is a comprehensive indirect tax levied on the supply of goods and services, introduced in India on July 1, 2017. GSTR-1 is one of the various GST return forms that businesses are required to file regularly to report their sales or outward supplies of goods and services. GSTR-1 is used to provide details about the outward supplies made by a registered taxpayer during a specific tax period. It includes information such as:

1. Details of sales invoices issued to other registered taxpayers.

2. Details of credit and debit notes issued during the period.

3. Details of exports and supplies to Special Economic Zones (SEZs).

4. Details of advances received against future supplies.

5. Etc

Filing GSTR-1 is important for several reasons:

1. Input Tax Credit Matching: The information provided in GSTR-1 is used by the government to match the sales details of the supplier with the purchase details of the recipient, ensuring that the input tax credit claims are accurate and valid.

2. Compliance: GSTR-1 is a way for businesses to comply with the GST law by reporting their outward supplies accurately. Non-compliance can lead to penalties and legal issues.

3. Data for Other Returns: The data from GSTR-1 is used to populate other GST returns, such as GSTR-2b.

4. Transparency and Accountability: GSTR-1 promotes transparency in the taxation system by requiring businesses to report their transactions, which helps prevent tax evasion.

GSTR-1 needs to be filed on a regular basis, typically on a monthly or quarterly basis, depending on the turnover of the business. The due date for filing GSTR-1 varies based on the frequency of filing and the turnover of the taxpayer.

Below mentioned are due date for Monthly GSTR-1 filers:-

GSTR – 1 (Monthly) Due Date
Type of Return: Tax period Due date Reference
GSTR – 1
(Monthly)
July 2017 to June 18 31.10.2018 Notification No. 44/2018 -Central Tax dated 10.09.2018
July 18 to Aug 18 31.10.2018 Notification No. 44/2018 -Central Tax dated 10.09.2018 -unregistered persons in the State of Kerala, not having principal place of business is in Kodagu district in the State of Karnataka; and registered persons whose principal place of business is in Mahe in the Union territory of Puducherry
Sep-18 31.10.2018 Notification No. 44/2018 -Central Tax dated 10.09.2018, persons whose principal place of business is not in Srikakulam district in the State of Andhra Pradesh
Sep-18 30.11.2018 Notification No. 63/2018 – Central Tax dated 29.11.2018– persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh
Oct-18 11.11.2018 Notification No. 44/2018 -Central Tax dated 10.09.2018– persons, whose principal place of business is not in Srikakulam district in the state of Andhra Pradesh & some districts of Tamil Nadu
Oct-18 30.11.2018 Notification No. 63/2018 – Central Tax dated 29.11.2018– persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh
Oct-18 20.12.2018 Notification No. 63/2018 – Central Tax dated 29.11.2018 -persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu
Nov-18 11.12.2018 Notification No. 44/2018 -Central Tax dated 10.09.2018
Dec-18 11.01.2018 Notification No. 44/2018 -Central Tax dated 10.09.2018
Jul17 to Nov 18 31st  Dec 2018 For the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 Newly Migrated.
Jan-19 11.02.2019 Notification No. 44/2018 -Central Tax dated 10.09.2018
Feb-19 11.03.2019 Notification No. 44/2018 -Central Tax dated 10.09.2018
Mar-19 11.04.2019 Notification No. 44/2018 -Central Tax dated 10.09.2018
Apr 2019 11th  May 2019 Notification No. 12/2019 – Central Tax dated 07.03.2019
10th June, 2019 For registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha – vide Notification date 23/2019 dated 11th May 2019
May-19 11th  June 2019 Notification No. 12/2019 – Central Tax dated 07.03.2019
Jun-19 11th  July 2019 Notification No. 12/2019 – Central Tax dated 07.03.2019
Jul-19 11th  Aug 2019 Notification No.28/2019 – Central Tax dated 28.06.2019
Aug-19 11th  Sept 2019 Notification No.28/2019 – Central Tax dated 28.06.2019
Sep-19 11th  Oct 2019 Notification No.28/2019 – Central Tax dated 28.06.2019
Oct-19 11th  Nov 2019 Notification No.46/2019 – Central Tax dated 09.10.2019
Nov-19 11th Dec 2019 Notification No.46/2019 – Central Tax dated 09.10.2019
Dec-19 11th  Jan 2020 Notification No.46/2019 – Central Tax dated 09.10.2019
Jan-20 11th  Feb 2020 Notification No. 28/2020, – Central  Tax dated 23rd March 2020
Feb-20 30th  Jun 2020 Notification No. 33/2020, Central  Tax dated 03rd April 2020
Mar-20 30th  Jun 2020 Notification No. 33/2020, Central  Tax dated 03rd April 2020
Apr-20 30th  Jun 2020 Notification No. 33/2020, Central  Tax dated 03rd April 2020
May-20 11th  Jun 2020 Notification No. 28/2020, – Central  Tax dated 23rd March 2020
Jun-20 11th  Jul 2020 Notification No. 28/2020, – Central  Tax dated 23rd March 2020
Jul-20 11th  Aug 2020 Notification No. 28/2020, – Central  Tax dated 23rd March 2020
Aug-20 11th  Sep 2020 Notification No. 28/2020, – Central  Tax dated 23rd March 2020
Sep-20 11th  Oct 2020 Notification No. 28/2020, – Central  Tax dated 23rd March 2020
Oct-20 11th  Nov 2020 Notification No. 75/2020 – Central Tax dated 15.10.2020
Nov-20 11th  Dec 2020 Notification No. 75/2020 – Central Tax dated 15.10.2020
Dec-20 11th  Jan 2021 Notification No. 75/2020 – Central Tax dated 15.10.2020
Jan-21 11th  Feb 2021 Notification No. 75/2020 – Central Tax dated 15.10.2020
Feb-21 11th  Mar 2021 Notification No. 75/2020 – Central Tax dated 15.10.2020
Mar-21 11th  Apr 2021 Notification No. 75/2020 – Central Tax dated 15.10.2020
Apr-21 26th  May 2021 Notification No. 12/2021 – Central Tax dated. 01.05.2021
May-21 26th  Jun 2021 Notification No. 17/2021 – Central Tax dated. 01.06.2021
Jul-21 11th  Aug 2021 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Aug-21 11th  Sep 2021 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Sep-21 11th  Oct 2021 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Oct-21 11th  Nov 2021 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Nov-21 11th  Dec 2021 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Dec-21 11th  Jan 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Jan-22 11th  Feb 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Feb-22 11th  Mar 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Mar-22 11th  Apr 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Apr-22 11th  May 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
May-22 11th  Jun 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Jun-22 11th  Jul 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Jul-22 11th  Aug 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Aug-22 11th  Sep 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Sep-22 11th  Oct 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Oct-22 11th  Nov 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Nov-22 11th  Dec 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Dec-22 11th  Jan 2023 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Jan-23 11th  Feb 2022 Notification No. 83/2020 – Central Tax dated. 10.11.2020
Feb-23 11th  Mar 2023 Notification No. 83/2020 – Central Tax dated. 10.11.2020

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Author Bio

I hold the qualification of a Chartered Accountant and have completed a rigorous 3-year articleship, as well as accumulated 6.5 years of experience since qualifying. During this time, I have gained valuable expertise in a range of tax areas including VAT, Service Tax, Excise, Customs, and GST. My ap View Full Profile

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