Due dates of filing GSTR returns

(Date: 1/7/2019)

On June 28, 2019, CBIC issued certain notices/circulars regarding due dates of filing of GSTR returns, as given below:

1. Due date prescribed for filing of GSTR-1 

A registered person can file a quarterly return in Form GSTR-1 (for the outward supplies) if his turnover during the immediately preceding year or the current year is up to Rs. 1.5 crores. The due date for filing of return for the second quarter (July to September, 2019) shall be October 31, 2019.
All other registered persons, who have to file monthly return in Form GSTR-1 (if turnover is more than Rs. 1.5 crores), shall file the return for the months of July, 2019, August, 2019 and September, 2019 by 11th day of the next month.

2. Due date prescribed for filing of GSTR-3B 

The due date for filing of monthly return in Form GSTR-3B for the months of July, 2019, August, 2019 and September, 2019 shall be 20th day of the next month.

3. Due date prescribed for filing of GSTR-7 

The due date for filing of TDS return in form GSTR-7 for the period October, 2018 to July, 2019, has been extended till August 31, 2019.

4. Due date prescribed for filing of GST ITC-04 

The due date for filing of Form GST ITC-04 for the goods sent to, or received from, a job worker for the period July, 2017 to June, 2019 shall be August 31, 2019.

5. Due date prescribed for filing of Annual Return under GST

The due date for filing of first annual return in Form GSTR-9, Form GSTR-9A and reconciliation statement in Form GSTR-9C has been extended from June 30, 2019 to August 31, 2019.