Due date for furnishing GSTR-1 for taxpayer having annual aggregate turnover more than Rs. 1.5 crore

Due date for furnishing GSTR-1 for taxpayer having annual aggregate turnover upto Rs. 1.5 crore

NOTIFICATIONS

Notification No. Subject
Notification No. 01/2025-Central Tax, dt. 10.01.2025 Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be.
Notification No. 09/2024-Central Tax, dt. 12.04.2024 Seeks to extend the due date for FORM GSTR-1 for March 2024 till 12 April 2024
Notification No.17/2021-Central Tax, dt. 01.06.2021 Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days
Notification No.12/2021-Central Tax, dt. 01.05.2021 Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
Notification No.83/2020-Central Tax, dt. 10.11.2020 Seeks to extend the due date for FORM GSTR-1
Notification No.28/2020-Central Tax, dt. 23.03.2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 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, for each of the months from April,2020 to September, 2020.
Notification No.27/2020-Central Tax, dt. 23.03.2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
Notification No.24/2020-Central Tax, dt. 23.03.2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.

Notification No.23/2020-Central Tax, dt. 23.03.2020

 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
Notification No.22/2020-Central Tax, dt. 23.03.2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
Notification No.21/2020-Central Tax, dt. 23.03.2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020.
Notification No.76/2019-Central Tax, dt. 26.12.2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.
Notification No.64/2019-Central Tax, dt. 12.12.2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.
Notification No.63/2019-Central Tax, dt. 12.12.2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019
Notification No.58/2019-Central Tax, dt. 26.11.2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.
Notification No.57/2019-Central Tax, dt. 26.11.2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Notification No.53/2019-Central Tax, dt. 14.11.2019

 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019
Notification No.52/2019-Central Tax, dt. 14.11.2019 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019
Notification No.48/2019-Central Tax, dt. 09.10.2019 Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019
Notification No. 46/2019-Central Tax, dt. 09.10.2019

Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
Notification No. 45/2019-Central Tax, dt. 09.10.2019

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
Notification No. 28/2019-Central Tax, dt. 28.06.2019

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 till the eleventh day of the month succeeding such month.
Notification No. 27/2019-Central Tax, dt. 28.06.2019

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 till 31st October 2019.
Notification No. 23/2019-Central Tax, dt. 11.05.2019

Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
Notification No. 17/2019-Central Tax, dt. 10.04.2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019
Notification No. 12/2019-Central Tax, dt. 07.03.2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
Notification No. 11/2019-Central Tax, dt. 07.03.2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the quarter of April to June, 2019.
Notification No. 64/2018-Central Tax , dt.29.11.2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
Notification No. 63/2018-Central Tax , dt.29.11.2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu
Notification No. 44/2018-Central Tax , dt.10.09.2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
Notification No. 43/2018-Central Tax , dt.10.09.2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
Notification No. 38/2018-Central Tax , dt.24.08.2018 Seeks to extend the due date for quarterly furnishing of FORM GSTR-1 for the states of Kerala, Kodagu district in Karnataka and Mahe in the Union territory of Puducherry for the quarter July, 2018 to September, 2018 till 15th November, 2018.
Notification No. 37/2018-Central Tax , dt.24.08.2018 Seeks to extend the due dates for furnishing of FORM GSTR-1 for the states of Kerala, Kodagu district in Karnataka and Mahe in the Union territory of Puducherry for the months of July, 2018 and August, 2018 till 5th October and 10th October respectively.
Notification No. 72/2017-Central Tax, dt. 29.12.2017 Supercedes Notification No. 58/2017 and the taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR - 1 on monthly basis as per following frequency:
(i)[Jul, Aug, Sept, Oct, Nov ]:- 10th Jan 2018,
(ii) Dec :-10th Feb 2018,
(iii) Jan:- 10th Mar 2018,
(iv) Feb :- 10th Apr 2018,
(v)Mar:- 10th May 2018
Notification No. 71/2017-Central Tax, dt. 29.12.2017 Supercedes Notification No. 57/2017 and extends time limit for GSTR-1 for quarter Jul-sept for taxpayers with annual aggregate turnover upto Rs. 1.5 crore. Now the last dates is as follows:
(i) Jul - Sep 2017 :-10th Jan 2018
(ii) Oct - Dec :- 15th Feb 2018
(iii) Jan - Mar :- 30th April 2018

CIRCULARS

Circular No. Subject
Circular No. 170/02/2022-GSTdt. 06/07/2022 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
Circular No.141/11/2020-GST dt. 24.06.2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
Circular No. 89/08/2019-GST dt. 18/02/2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1
Circular No. 26/26/2017-GST dt. 29/12/2017 Filing of Returns under GST
Circular No. 7/7/2017-GST dt. 01/09/2017 System based reconciliation of information furnished in FORM GSTR-1 and  FORM GSTR-2 with FORM  GSTR-3B

PORTAL RELATED UPDATES

Date Subject
22/01/2025 Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.
10/01/2025 Advisory on Extension of Due Date w.r.t GSTR 1 and GSTR 3B.
09/01/2025 Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.
24/09/2024 Archival of GST Returns data on GST portal
22/10/2022 Implementation of mandatory mentioning of HSN codes in GSTR-1.
20/07/2022 Implementation of mandatory mentioning of HSN codes in GSTR-1.

PRESS RELEASE

Date

Subject
17.09.2021 Decisions taken by the GST Council in 45th Meeting
28.05.2021 Decisions taken by the GST Council in 43rd Meeting
21.06.2021

GST Council decision relating to changes in law and procedure
11.06.2019 Transition plan to the new GST Return
28.11.2018 Press Releases on Extension of due dates for filing GST returns due to cyclone in 11 districts of Tamil Nadu
10.09.2018 Press Release on extension of dates of FORM GSTR-1 and GSTR-3B in certain cases
10.03.2018 Press Note Return RCM TDS in GST Council meeting
29.12.2017 Press Release Extension of date for filing return in FORM GSTR-1
10.11.2017 Press Release on Recommendations made by the GST Council on GST Rate Changes in the 23rd meeting at Guwahati
09.10.2017 Press Release on no extension of filing of GSTR 1 for July month

CASE LAW

Authority

One liner
2024(02)LCX0323

Bombay High Court

NRB Bearing Ltd.

Amendment of invoice in GSTR-1 is available to assessee if there was no loss of revenue caused to the Government. 
2023(12)LCX0374

Bombay High Court

Star Engineers (I) Private Limited		 Inadvertent and bonafide human errors can be permitted to be rectified, when there was no loss of revenue to department