The Finance Ministry has given no extension for GSTR-1 Returns Final Submission. The last date for filing of GSTR-1 returns, for different classes of taxpayers shown in the Table below. There has been no further extension of date for filing return in FORM GSTR-1.
GST Returns final submission dates
|S. No.||class of Taxpayer||Returns|
|1||Registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year||Quarterly return in FORM GSTR-1 for July – September 2017|
|2||Registered persons having an aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year.||Monthly returns in FORM GSTR-1 for July-November, 2017|
The government has further clarified that no extension of the last date for filing of GSTR-1 has been given.
The companies which have turnover up to Rs.1.5 crore of the sales between July – September must file final returns on or before January 10. And the companies which have turnover more than Rs.1.5 crore of business between July – October should file before 10th January next year.
November sales returns should also be submitted by January 10. All the companies which have turnover more than Rs.1.5 crore of business performed in December must file GSTR-I by February 10.
The next month returns have to file within 10th of that following month. Companies with less than Rs 1.5 crore turnover of October-December sales will file GSTR-1 before February 15, 2018 and January-March sales on or before April 30.
The GST Council had allowed businesses to file final returns GSTR-1 quarterly with the turnover of up to Rs 1.5 crore.