Form GSTR-1 for the months of July 2017 till September 2018 can now be filed till 31st of October 2018, both by persons having turnover up to Rs.1.5 crore and more (with certain exceptions). Ministry of Finance has in this regard launched a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the said period. The Press Release issued for the purpose notes that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1.
Further, while quarterly returns (for assessees having turnover up to Rs.1.5 crore) for quarter starting from the months of October 2018 and January 2019, should be filed till the last day of the subsequent month, bigger assessees (those having turnover greater than Rs.1.5 crore) are required to file monthly returns by 11th of subsequent month, from the months of October 2018 till March 2019.
It may be noted that quarterly GSTR-1 for July, 2018 to September, 2018 can be filed by 15-11-2018, as earlier prescribed in case of registered persons in Kerala, Kodagu district in Karnataka and Mahe in Puducherry. Further, tax payers who have obtained GSTIN in terms of Notification No. 31/2018-Central Tax, can file this return for the period July 2017 to September 2018, by 31st of December 2018.
Notification Nos. 43 and 44/2018-Central Tax, both dated 10-9-2018 have been issued for this purpose.
GSTR-3B by specified persons
Taxpayers who will be migrating to GST as per the procedure specified in Notification No. 31/2018-Central Tax, can also file the return in Form GSTR-3B for the months of July, 2017 to November, 2018 till 31-12-2018. Notification Nos. 45, 46 and 47/2018-Central Tax issued on 10-9-2018 for this purpose, amend number of earlier notifications specifying dates for Form GSTR-3B.
GST TRAN-1 can be filed till 31st March 2019
Registered persons who could not submit the GST TRAN-1 by the due date on account of technical difficulties on the common portal, the Commissioner may on the recommendation of the GST Council extend time limit for filing such declaration by 31-3-2019. Further, according to Notification No. 48/2018-Central Tax amending CGST Rules, 2017 for the ninth time this year, such persons would have to submit the statement in FORM GST TRAN-2 by 30-4-2019. Rule 117 of the CGST Rules has been amended with effect from 10-9-2018 for this.