CBIC extends due date for filing GSTR-1 for July-September, 2019 [Read Notifications]

By Taxscan Team - On June 29, 2019 4:09 pm - 2 mins read

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The Central Board of Indirect Taxes and Customs ( CBIC ) has extended Due date for filing GSTR-1 by monthly filers for July-September, 2019, to 11th day of succeeding such month.

The Government has extended 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, 2019 to September, 2019 till the eleventh day of the month succeeding such month.

The CBIC has also extended the due date for filing details of an outward supply in GSTR-1 by registered persons having a turnover of up to- Rs. 1.5 crore in the current or previous financial year for the period July-September, 2019 to October 31, 2019.

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

Input Service Distributors
Composition Dealers
Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
Non-resident taxable person
Taxpayer liable to collect TCS
Taxpayer liable to deduct TDS

Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act. The late fees will be charged from the date after the due date.

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