GST Returns & TRAN Form Revised due dates : GSTR-1, GSTR-3B, TRAN-1, TRAN-2 : Noti 43 to 48


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Notification No. 43/2018 : GSTR-1 filing : Turnover upto 1.5 Cr.

Due date of filing Form GSTR-1 for the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year 2017-18 or the current financial year 2018-19 shall be as below: 
S.No.
Quarters for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
1
July, 2017 - September, 2018
31st October, 2018
2
October, 2018 - December, 2018
31st January, 2019
3
January, 2018 - March, 2019
30th April, 2019
  • The due date to file Form GSTR-1 for the certain cases specified separately.
  • For KERALA etc. it is 15th November 2018
  • For Migrated Tax payers (Noti 31/2018) it is 31st December 2018



Notification No. 44/2018 :  : GSTR-1 filing : Turnover more than 1.5 Cr.

Due date for filing Form GSTR-1 for the registered persons having aggregate turnover of more than to 1.5 crore rupees in the preceding financial year 2017-18 or the current financial year 2018-19 shall be as below:
S.No.
Months for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
1
July 2017 - September, 2018
31st October, 2018
2
October 2018
11th November 2018
3
November 2018
11th December 2018
4
December 2018
11th January 2019
5
January 2019
11th February 2019
6
February 2019
11th March 2019
7
March 2019
11th April 2019
  • For Migrated Tax payers (Noti 31/2018) it is 31st December 2018


Noti. No. 45-47/2018 :  GSTR-3B for Existing Tax Payers who has Migrated as per Noti 31/2018
  • For Migrated Tax payers (Noti 31/2018) For July-17 to Nov-18 it is 31st December 2018


Notification No. 48/2018: GST TRAN-1 & 2 filing:

The Commissioner may on the recommendations of the Council, extend the due date for submitting FORM GST TRAN-1 & FORM GST TRAN-2 by a further period not beyond 31st March, 2019 & 30th April, 2019 respectively, in case of registered persons who could not submit Form TRAN-1 within due date on portal on account of technical difficulties and where the Council has made a recommendation for such extension.



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