GSTR 1 Filing Due Date

Last Updated at: January 13, 2021
2707
Latest Update

Did you know: Internal Tax Credit (ITC) on invoices – or debit notes relating to invoices – pertaining to 2019-20 can be availed any time up to the due date for filing of the return for the month of September 2020 or the date of filing of the relevant annual return, whichever is earlier. Examine your GSTR 2 and GSTR 2A reconciliation and utilise available tax credits before filing the return for September 2020 on or before 20th October 2020.

The GSTR 1 filing date for the month of August 2020 is on 11th September 2020.

 

The switch to the GST (Goods and Services Tax) regime transformed the taxation system and economy of India drastically. The GST regime helped to bring several different taxes under one umbrella, making the process of tax payment more straightforward. However, the GST regime requires dealers to file their returns on time to ensure compliance. All registered dealers must file a GSTR 1 (Goods and Services Tax Return) every month. Such a return contains valuable information regarding outward supplies made, and individual dealers have the option of filing their GSTR 1 every quarter. Here’s a quick look at everything you need to know about GSTR 1 filing, including GSTR 1 Filing Due Date and GSTR 1 filing process. 

  1. What is the GSTR 1 filing?

  2. What is the GSTR 1 filing due date?

  3. How do we file GSTR 1 online?

  4. Nil GSTR 1 filing

  5. GSTR 1 filing exemption

What is the GSTR-1 filing?

GSTR 1 is a return associated with the GST which all registered dealers must file either on a monthly or quarterly basis. The GSTR 1 essentially contains details regarding outward supplies and sales, and the return contains 13 different sections. 

What is the GSTR 1 filing due date?

For August, it’s 11th September 2020 and for September it’s 11th October 2020. The GSTR 1 filing due date was extended as a result of the COVID-19 pandemic. Here’s a look at the updated GSTR 1 Filing last date to avoid payment of late fees.

Return Turnover Limit Period Due Date Extended Date
Monthly GSTR1 Greater than 1.5 Crores

     

March 2020 11th April 2020 10th July 2020
April 2020 11th May 2020 24th July 2020
May 2020 11th June 2020 28th July 2020
June 2020 11th July 2020 5th August 2020
July 2020 11th August 2020 11th August 2020
August 2020 11th September 2020 11th September 2020
September 2020 11th October 2020 11th October 2020

 

As you can see, the government cut out late fees if the individual performed their monthly GSTR 1 filing online for the months between March and May 2020 by 30th June 2020. Furthermore, there were no late fees if the individual completed their quarterly GSTR 1 filing online for the period between January and March by 30th June 2020. 

File Your gstr 1 now

How do we file GSTR 1 online?

First and foremost, users have to log in to the official GST portal.

From the homepage, users should then go to Services>>Returns>>Returns Dashboard

From the homepage, users should then go to Services

Once you click on this, you will see an option to file your returns. Choose the appropriate assessment year and month, and then choose between preparing the return online and offline.

Once you click on this, you will see an option to file your returns.

You will then go to the page from where you have to input details regarding outward supplies. The details you need to provide include the aggregate turnover. 

You will then go to the page from where

Afterwards, you will have to fill in each invoice as required. The various GSTR 1 invoices include:

  1. Invoices 4A, 4B, 4C, 6B, and 6C, which are B2B invoices
  2. Invoices 5A and 5B, which are B2C invoices
  3. Invoice 9B, which are registered credit or debit notes 
  4. Further, Invoice 9B, which are unregistered credit or debit notes 
  5. Invoice 6A, which are export invoices
  6. BC invoices less than INR 2.5 lakhs
  7. Invoices 8A, 8B, 8C, and 8D, which are for nil-rated supplies
  8. Likewise, Invoices 11A(1) and 11A(2), which are for advances received
  9. Invoices 11B(1) and 11B(2), which are for the adjustments of advances 
  10. HSN summary of outward supplies
  11. Issued documents
Under the Indian taxation system, all the goods and services are categorized into 6 slabs. It is significant for all business people to know under which category their goods or services fall. The GST rate finder service is used to find the GST rates of all the goods and services. This service is also referred to as the HSN finder. By using the HSN finder, we can also find the HSN codes for goods and services.

 

After submitting all of these invoices, you can finish the process of filing GSTR1 online by agreeing to the declaration at the end.

Nil GSTR 1 Filing

As of July 2020, people have the option to complete their NIL GSTR 1 filing process via SMS in the following manner:

  1. Send an SMS in the following format to 14409. SMS Format for NIL GSTR 1 Filing: NIL>>space>>R1>>space>>GSTIN>>space>>Tax period (MMYYYY)
  2. Upon sending this message, users will receive a 6-digit code if the request is successful.
  3. To confirm the GSTR 1 filing, users must send the following SMS to 14409
  4. CNF>>space>>R1>>space>>6-Digit-Code
  5. After successful validation of the request, the user will receive an acknowledgement SMS to their registered mobile number.  
  6. For any help regarding the GSTR 1 filing process, users can send this SMS to 14409: HELP>>space>>Return type(R1)

GSTR 1 Filing Exemption

All registered dealers and business owners must file their GSTR 1 even if they do not have any transactions during a month. However, the following individuals are exempt from having to file a GSTR 1 return.

  1. Dealers who have opted into the Composition Scheme
  2. Input service distributors
  3. Suppliers who offer database access, online information, or retrieval services
  4. Suppliers who pay the tax themselves (Section 14 of IGST Act)
  5. Non-resident taxable individuals
  6. Taxpayers collecting TCS
  7. Taxpayers deducting TDS

GST Return Update Due to COVID-19

GSTR 4 Annual return due date has been moved from 31st August to 31st October 2020. 

Below are some interests and Penalities for not filing GST

GST penalties and interest

+1

GSTR 1 Filing Due Date

2707

The switch to the GST (Goods and Services Tax) regime transformed the taxation system and economy of India drastically. The GST regime helped to bring several different taxes under one umbrella, making the process of tax payment more straightforward. However, the GST regime requires dealers to file their returns on time to ensure compliance. All registered dealers must file a GSTR 1 (Goods and Services Tax Return) every month. Such a return contains valuable information regarding outward supplies made, and individual dealers have the option of filing their GSTR 1 every quarter. Here’s a quick look at everything you need to know about GSTR 1 filing, including GSTR 1 Filing Due Date and GSTR 1 filing process. 

  1. What is the GSTR 1 filing?

  2. What is the GSTR 1 filing due date?

  3. How do we file GSTR 1 online?

  4. Nil GSTR 1 filing

  5. GSTR 1 filing exemption

What is the GSTR-1 filing?

GSTR 1 is a return associated with the GST which all registered dealers must file either on a monthly or quarterly basis. The GSTR 1 essentially contains details regarding outward supplies and sales, and the return contains 13 different sections. 

What is the GSTR 1 filing due date?

For August, it’s 11th September 2020 and for September it’s 11th October 2020. The GSTR 1 filing due date was extended as a result of the COVID-19 pandemic. Here’s a look at the updated GSTR 1 Filing last date to avoid payment of late fees.

Return Turnover Limit Period Due Date Extended Date
Monthly GSTR1 Greater than 1.5 Crores

     

March 2020 11th April 2020 10th July 2020
April 2020 11th May 2020 24th July 2020
May 2020 11th June 2020 28th July 2020
June 2020 11th July 2020 5th August 2020
July 2020 11th August 2020 11th August 2020
August 2020 11th September 2020 11th September 2020
September 2020 11th October 2020 11th October 2020

 

As you can see, the government cut out late fees if the individual performed their monthly GSTR 1 filing online for the months between March and May 2020 by 30th June 2020. Furthermore, there were no late fees if the individual completed their quarterly GSTR 1 filing online for the period between January and March by 30th June 2020. 

File Your gstr 1 now

How do we file GSTR 1 online?

First and foremost, users have to log in to the official GST portal.

From the homepage, users should then go to Services>>Returns>>Returns Dashboard

From the homepage, users should then go to Services

Once you click on this, you will see an option to file your returns. Choose the appropriate assessment year and month, and then choose between preparing the return online and offline.

Once you click on this, you will see an option to file your returns.

You will then go to the page from where you have to input details regarding outward supplies. The details you need to provide include the aggregate turnover. 

You will then go to the page from where

Afterwards, you will have to fill in each invoice as required. The various GSTR 1 invoices include:

  1. Invoices 4A, 4B, 4C, 6B, and 6C, which are B2B invoices
  2. Invoices 5A and 5B, which are B2C invoices
  3. Invoice 9B, which are registered credit or debit notes 
  4. Further, Invoice 9B, which are unregistered credit or debit notes 
  5. Invoice 6A, which are export invoices
  6. BC invoices less than INR 2.5 lakhs
  7. Invoices 8A, 8B, 8C, and 8D, which are for nil-rated supplies
  8. Likewise, Invoices 11A(1) and 11A(2), which are for advances received
  9. Invoices 11B(1) and 11B(2), which are for the adjustments of advances 
  10. HSN summary of outward supplies
  11. Issued documents
Under the Indian taxation system, all the goods and services are categorized into 6 slabs. It is significant for all business people to know under which category their goods or services fall. The GST rate finder service is used to find the GST rates of all the goods and services. This service is also referred to as the HSN finder. By using the HSN finder, we can also find the HSN codes for goods and services.

 

After submitting all of these invoices, you can finish the process of filing GSTR1 online by agreeing to the declaration at the end.

Nil GSTR 1 Filing

As of July 2020, people have the option to complete their NIL GSTR 1 filing process via SMS in the following manner:

  1. Send an SMS in the following format to 14409. SMS Format for NIL GSTR 1 Filing: NIL>>space>>R1>>space>>GSTIN>>space>>Tax period (MMYYYY)
  2. Upon sending this message, users will receive a 6-digit code if the request is successful.
  3. To confirm the GSTR 1 filing, users must send the following SMS to 14409
  4. CNF>>space>>R1>>space>>6-Digit-Code
  5. After successful validation of the request, the user will receive an acknowledgement SMS to their registered mobile number.  
  6. For any help regarding the GSTR 1 filing process, users can send this SMS to 14409: HELP>>space>>Return type(R1)

GSTR 1 Filing Exemption

All registered dealers and business owners must file their GSTR 1 even if they do not have any transactions during a month. However, the following individuals are exempt from having to file a GSTR 1 return.

  1. Dealers who have opted into the Composition Scheme
  2. Input service distributors
  3. Suppliers who offer database access, online information, or retrieval services
  4. Suppliers who pay the tax themselves (Section 14 of IGST Act)
  5. Non-resident taxable individuals
  6. Taxpayers collecting TCS
  7. Taxpayers deducting TDS

GST Return Update Due to COVID-19

GSTR 4 Annual return due date has been moved from 31st August to 31st October 2020. 

Below are some interests and Penalities for not filing GST

GST penalties and interest

+1

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