In the 37th GST Council meeting, it was decided to continue with the current system of furnishing of return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 for the period October 2019 – March 2020. In order to give ample opportunity to taxpayers as well as the system to adapt, the new return filing system is likely to be introduced from April 2020 which was earlier proposed from October 2019.
Due Date for GSTR 1
For registered persons having an aggregate turnover of up to 1.5 crore rupees is notified vide a CGST Notification no. 45/2019 dated 9th October 2019.
Period
Due date
Oct’19 – Dec’19
31st Jan’20
Jan’20 – Mar’20
30th Apr’20
For registered persons having an aggregate turnover of more than 1.5 crore rupees is notified vide a CGST Notification no. 46/2019 dated 9th October 2019.
Month
Due dateOct’19
11th Nov’19
Nov’19
11th Dec’19Dec’19
11th Jan’20
Jan’20
11th Feb’20Feb’20
11th Mar’20
Mar’20
11th Apr’20
The notifications also mentioned that the time limit for furnishing the details or return (GSTR-2), as the case may be, u/s 38(2) of the CGST Act, for the months of October 2019 to March 2020 shall be subsequently notified in the Official Gazette.