The due date for filing GSTR-1 for the months from July 2017 to September 2018 has been further extended up October 31 on the advice of the GST Council, the Commercial Taxes Department said.
This follows several registered dealers under the Goods and Service Tax Act, 2017, experiencing difficulties with the migration.
For filing GSTR-1 from October 2018 to March 2019, the due date is set as 11th of the succeeding month of filing the return.
Previously, dealers were supposed to furnish electronically the details of outward supplies of Goods & Services in Form GSTR-1 on or before the tenth day of the succeeding month.
However, the due dates for filing GSTR-1 were extended periodically considering the difficulties faced by dealers.
For dealers having an aggregate turnover in the preceding financial year or current financial year up to ₹ 1.5 crore and those having opted for filing of quarterly GSTR-1, the due dates for filing GSTR-1 from July 2017 through September 2018 are October 31, while for October-December 2018 it is January 31, 2019 and January-March 2019 is April 30, 2019.
Also, for registered persons whose principal place of business is in Mahe region of the U.T. of Puducherry and have opted for quarterly filing, the due date for filing GSTR-1 for the quarter from July, 2018 to September, 2018 is extended up to November 15.
Further, for those dealers who have migrated to GST through special procedure vide G.O. Ms. No. 39 dt. 10.08.2018, GSTR-1 for the months from July 2017 to November 2018 and for those who have opted for quarterly filing, GSTR-1 for the quarters from July 2017 to September 2018, shall be filed on or before December 31.
Dealers are requested to file GSTR-1 before the due dates as mentioned above to avoid penal action, G. Srinivas, Commissioner (ST) said.