Home » GST » CBEC Notifies New Dates of filing GSTR-1

GSTR-1

Today, CBEC notifies new updates regarding an extension of due date of filing GSTR-1, Maximum limit of Late fees for filing GSTR-4 and appoints date from which E-way Bill rules shall come into force.

1.GSTR-1 (Turnover up to 1.50 Cr): Central Government, on the recommendations of the Council, notifies the registered persons having an aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.The registered said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter and time period for furnishing the details in FORM GSTR-1 as specified below:- (Refer Notification No. 71/2017 – Central Tax.Dt: 29-12-2017)

Quarter Period Due Date of Filing GSTR-1
July – September 2017 10th January 2018
October – December 2017 15th February 2018
January – March 2018 30th April 2018

2.GSTR-1 (Turnover more than 1.50Cr): On the recommendations of the Council, The Central Government hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year. The registered said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the month and time period for furnishing the details in FORM GSTR-1 as specified below:- (Refer Notification No. 72/2017 – Central Tax. Dt: 29-12-2017)

Month For GSTR-1 Due Date for Filing GSTR-1
July – September 2017 10th January  2018
December 2017 10th February 2018
January 2018 10th March 2018
February 2018 10th April 2018
March 2018 10th May 2018

Note: The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

3.Set Maximum Limit of Late Fee for filing GSTR-4:- The taxpayer under Composition Scheme and who had not filed ‘ NIL’ GSTR-4 by the due date shall have to pay the maximum of Rs. 10/- (CGST+SGST)(Rs. 10+10=Rs.20/-) for every day during which such failure continues. Further provided that any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is maximum to Rs. 25/- (CGST+SGST)(Rs. 25+25=Rs.50/-) for every day during which such failure continues.(Refer: Notification No. 73/2017 – Central Tax, Dt: 29-12-2017)

4. The appointed date of E-way Bill: The Central Government hereby appoints the 1st day of February 2018, as the date from which the information to be furnished prior to the commencement of movement of goods and generation of the E-Way bill.(Refer: Notification No. 74/2017 – Central Tax Dt: 29-12-2017)


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3 thoughts on “CBEC Notifies New Dates of filing GSTR-1

  1. Dhamecha Gaurang says:

    Yesterday was the last date of filing GSTR-1 for Jul-Sep’2017 Qtr.
    But I am not able to file it because my invoice wise data is correct but GSTR-1 summary showing excess amount as well HSN Summary was ok and Documents Nos are OK even though table -1 showing wrong information. Due to that reason i was not able to file the return .Whole day GSTN website was going down frequently,
    Who will bear this penalty for late filing of GSTR-1?

    1. Rohit Patel says:

      System is not generating summary within 5 minutes. Sometimes it takes around 12 hrs. due to which assesses are not be able to proceed

  2. Manoj Dante says:

    Notification no. 73 for waiver of late fee – is still not clear.

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