Govt modifies due date for filing GST returns from July 2018-March 2019

The government has modified the due date for filing of final GST sales returns by businesses with turnover exceeding Rs 15 million to the 11th day of the succeeding month.

Currently, such businesses are required to file GSTR-1 or final sales return of a particular month by the 10th day of the succeeding month.

In a notification issued today, the Central Board of Indirect Taxes and Customs (CBIC) has stipulated that details of outward supplies for July 2018 to March 2019 has to be filed by the 11th of the succeeding month.

For businesses with turnover up to Rs 15 million, and who are required to file quarterly returns, the GSTR-1 giving details of outward supplies has to be filed by the last date of the subsequent month.
 

In the notification, the CBIC has said that the due date for filing quarterly return for July-September period is October 31, while for October-December, 2018, period it is January 31, 2019. GSTR-1 for the period January-March 2019 will have to be filed by April 30, 2019.

The due date for filing summary sales return of GSTR-3B and payment of taxes for every month between July 2018 to March 2019 is the 20th day of the succeeding month.