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Due dates for filing return under GST

Due dates for furnishing of FORM GSTR-1 for those with aggregate turnover > Rs. 1.5 crores for July, 2018 to March, 2019.

Notification no.  32/2018-Central Tax dated 10.08.2018 issued in this respect.

This Notification extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, 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 July, 2018 to March, 2019 till the eleventh day of the month succeeding such month.

Due dates for furnishing of FORM GSTR-1 for those with aggregate turnover upto Rs. 1.5 crores for July, 2018 to March 2019.

Notification no.  33/2018-Central Tax dated 10.08.2018 issued in this respect.

This Notification specifies the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as under.

July - September, 2018 – by the 31st October 2018

October - December, 2018 – by the 31st of January 2019

January - March, 2019 – by the 30th of April 2019

Due dates for furnishing of FORM GSTR-3B

Notification no.  34/2018-Central Tax dated 10.08.2018 issued in this respect.

This Notification specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

Tax/interest/penalty/any other amount payable liability to be discharged, not later than the last date, i.e. 20th day of the succeeding month.