Extension of GST Return date without Late fees for GSTR 3B and GSTR 1

extension of gst return date without late fees pic

The government has recently noticed that GSTR 3B return filers are more than GSTR 1 return.   This states that many taxpayers are not filing GSTR 1 returns.  As per GST law, every registered taxpayer must file GST Returns till his registration is active.

Therefore one has to file compulsorily GSTR 3B and GSTR 1 Return before the due date.  This is applicable to you, even if you have no business activities/outward supplies during the month.

If you have no business activities, you must file “NIL” GSTR 3B and GSTR 1 every month/quarter.  Also, it is to note that GSTR 1 attracts late filing fees, if not filed before the due date.

In order to encourage taxpayers, the government has launched a one-time scheme to waive the late fees for such returns.  The new due dates for GST returns filing are as below:

Extension of GSTR 1 Return filing

a) Applicable to the type of Taxpayers: Turnover above Rs. 1.5 Crore

This gst due date extension is applicable to all registered taxable persons whose aggregate turnover is above Rs 1.5 crores.  Further, it is also applicable to the registered persons in Kerala or whose principal place of business is in Kodagu  (Karnataka)  and  Mahe  (Puducherry).  This has Reference of  Notification No. 44 /2018  – Central Tax dt.10.09.2018 and press release.

Period: July 2017 – September 2018

GSTR 1 due date extended till 31St October 2018

b) Applicable to the type of Taxpayers: Turnover up to Rs. 1.5 Crore

The taxable registered person whose turnover is up to 1.5 crores can file their return by 31st October 2018 for the period July 2017 – September 2018.

However, registered persons in  Kerala, or whose principal place of business is in  Kodagu  (Karnataka)  and  Mahe (Puducherry), the due date of filing FORM  GSTR – 1 for the quarter  July 2018  to  September 2018  will remain as   15th November 2018.  This has a reference of Notification No.  43 /2018  – Central Tax dt.10th September 2018.

Period: July 2017 – September 2018

The last date for filing without late fees is: 31St October 2018

Extension of GSTR 3B and GSTR 1 Return filing – for Migrating persons only

GSTR 3B due date extension is only applicable to such taxpayers who are now migrating to GST as per the procedure specified in our previous article on GST Migration window reopens.  The last date for filing the details of outward supplies of goods and services or both in FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July 2017 to November 2018 is  31st December 2018.

Return Type = GSTR 3B And GSTR 1

Period: July 2017 – November 2018

Last date: 31st December 2018

This GST return due date extension has a reference of Notification No. 44 /2018  – Central Tax, No. 45/2018 Central Tax, No. 46 /2018  – Central Tax and No. 47/2018 –Central Tax dt.10.09.2018.

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GST Return filing Process

Understand the various types of GST returns to be filed under the Goods and Service Tax system. Learn the simple step-by-step GST return process.

Step by Step GSTR 1 filing process

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GSTR 3b return filing process

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