GSTR 1 and GSTR 3 B New Due Dates 
Changes in due dates of GSTR-1 and GSTR-3B:
Government of India has issued Notification No.-43/2018, Notification No.-44/2018, Notification No.-45/2018, Notification No.-46/2018 Central Tax and Notification No.-47/2018 Central Tax dated 10th Sep 2018 to notify the followings changes in due date of filing of GSTR 1 and GSTR 3B:
GSTR-1 Monthly Returns
A. Other than Migrated tax payers registered in terms of CGST notification 31/2018 dated 6th August 2018
|
S. No. |
Month |
Due date |
|
1. |
July 2017 to September 2018 |
31st October 2018 |
|
2. |
October 2018 to March 2019 |
11th day of Succeeding Months |
B. Migrated tax payers registered in terms of CGST notification 31/2018 dated 6th August 2018
|
S. No. |
Month |
Due date |
|
1. |
July 2017 to November 2018 |
31st December 2018 |
|
2. |
December 2018 to March 2019 |
11th day of Succeeding Months |
GSTR-1 Quarterly Returns
A. Other than Migrated tax payers registered in terms of CGST notification 31/2018 dated 6th August 2018 and
- registered persons in the State of Kerala;
- registered persons whose principal place of business is in Kodagu district in the State of Karnataka;
- registered persons whose principal place of business is in Mahe in the Union territory of Puducherry:
|
S. No. |
Month |
Due date |
|
1. |
Qtrs. ending September 2018 |
31st October 2018 |
|
2. |
October - December, 2018 |
31st January, 2019 |
|
3. |
January - March, 2019 |
30th April, 201 |
B. For registered persons
- in the State of Kerala;
- whose principal place of business is in Kodagu district in the State of Karnataka;
- whose principal place of business is in Mahe in the Union territory of Puducherry;
|
S. No. |
Month |
Due date |
|
1. |
Qtrs. ending September 2018 |
15th November 2018 |
|
2. |
October - December, 2018 |
31st January, 2019 |
|
3. |
January - March, 2019 |
30th April, 2019 |
C. Migrated tax payers registered in terms of CGST notification 31/2018 dated 6th August 2018:
|
S. No. |
Month |
Due date |
|
1. |
Qtrs. ending September 2018 |
31st December 2018 |
|
2. |
October - December, 2018 |
31st January, 2019 |
|
3. |
January - March, 2019 |
30th April, 2019 |
GSTR-3B
A. Other than Migrated tax payers registered in terms of CGST notification 31/2018 dated 6th August 2018:
There is no Change in dates for GSTR 3B for normal taxpayers not covered in CGST notification 31/2018 dated 6th August 2018.
B. Migrated tax payers registered in terms of CGST notification 31/2018 dated 6th August 2018
|
S. No. |
Month |
Due date |
|
1. |
July 2017 to November 2018 |
31st December 2018 |
Ashu Dalmia
Consultant GST India,VAT-KSA & UAE
https://www.gstindia.biz
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