Thursday, April 28, 2022

Steps to Filing GSTR-1 Form, Due Date and Late Fees

GSTR 1 is a return form for the regular taxpayers whose turnover is coss more than or uotp 1.5 crores. It has been filed every 11th of the month and quarterly return. The CBIC department has published the filing guide of GSTR-1 return form in a PDF format. Here we are describe the GSTR-1 filing process with all the rules and regulation for the outward suppliers.

All the registered taxpayers need to file the return except:

  • Input Service Distributors
  • Composition Dealers
  • Non-resident Taxable Person
  • Taxpayers liable to collect TCS
  • Taxpayers liable to deduct TDS
  • Suppliers of OIDAR (Online Information and Database Access or Retrieval)
  • Due Date of GSTR-1 Form

Turnover Up To 1.5 Crore (Quarterly)

Period (Quarterly)Last Dates
July – September 202413th October 2024
April – June 202413th July 2024
January – March 202413th April 2024
October-December 202313th January 2024
July – September 202313th October 2023
April – June 202313th July 2023
January – March 202313th April 2023

Turnover More Than 1.5 Crore (Monthly)

Period (Monthly)Last Dates
July 202411th August 2024
June 202411th July 2024
May 202411th June 2024
April 202411th May 2024
March 202412th April 2024 |
February 202411th March 2024
January 202411th February 2024
December 202311th January 2024
November 202311th December 2023
October 202311th November 2023
September 202311th October 2023
August 202311th September 2023
July 202311th August 2023
June 202311th July 2023 | “31st July for Manipur“
May 202311th June 2023 | “31st July for Manipur“
April 202311th May 2023 | “31st July for Manipur“
March 202311th April 2023
February 202311th March 2023
January 202311th February 2023

GSTR 1 Interest on Late Payment

If the  taxpayers miss the due date of GSTR-1 filing it will be  attract 18 per cent per annum interest.

Important Terms for GSTR 1 Form

  • GSTIN: Goods and Services Taxpayer Identification Number
  • UIN: Unique Identification Number
  • UQC: Unit Quantity Code
  • B2B: One registered Taxpayer to another registered taxpayer
  • B2C: One registered to another unregistered person
  • POS: Place of Supply of Goods and Services
  • SAC: Services accounting code (Services Accounting code is filled in case of the supply of services)

GSTR 1 Form Format

GSTR 1 Part 1

GSTR 1 Part 2

GSTR 1 Part 3

GSTR 1 Part 4

GSTR 1 Verification


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Thursday, April 21, 2022

GST Return Due Dates for GSTR-1, GSTR-3B to GSTR 9C August 2024

The GST department has released the GST return form for taxpayers which are to filed according to its due date. These return, submission and uploading are totally online.  Here we have, mentioned the GST return filing due dates such  GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, etc.

GSTR-1 Due Date (Turnover Upto 1.5 Crores)


Period (Quarterly)Last Dates
July – September 202413th October 2024
April – June 202413th July 2024
January – March 202413th April 2024
October-December 202313th January 2024
July – September 202313th October 2023
April – June 202313th July 2023
January – March 202313th April 2023

GST Return 1 Due Date (T.O. More Than INR 1.5 Crore)


Period (Monthly)Last Dates
July 202411th August 2024
June 202411th July 2024
May 202411th June 2024
April 202411th May 2024
March 202412th April 2024 |
February 202411th March 2024
January 202411th February 2024
December 202311th January 2024
November 202311th December 2023
October 202311th November 2023
September 202311th October 2023
August 202311th September 2023
July 202311th August 2023
June 202311th July 2023 | “31st July for Manipur“
May 202311th June 2023 | “31st July for Manipur“
April 202311th May 2023 | “31st July for Manipur“
March 202311th April 2023
February 202311th March 2023
January 202311th February 2023

GSTR 3B Filing Due Date


Annual Turnover of More Than and Upto INR 5 Cr in Previous FY


Period (Monthly)Last Dates
July 202411th August 2024
June 202411th July 2024
May 202411th June 2024
April 202411th May 2024
March 202412th April 2024
February 202411th March 2024
January 202411th February 2024
December 202311th January 2024
November 202311th December 2023
October 202311th November 2023
September 202311th October 2023
August 202311th September 2023
July 202311th August 2023
June 202311th July 2023 | “31st July for Manipur“
May 202311th June 2023 | “31st July for Manipur“
April 202311th May 2023 | “31st July for Manipur“
March 202311th April 2023
February 202311th March 2023
January 202311th February 2023

GSTR 1 IFF Quarterly Filing as per QRMP Scheme


Period (Quarterly)Last Dates
July 202413th August 2024
June 202413th July 2024
May 202413th June 2024
April 202413th May 2024
March 202413th April 2024
February 202413th March 2024
January 202413th February 2024
December 202313th January 2024
November 202313th December 2023
October 202313th November 2023
September 202313th October 2023
August 202313th September 2023
July 202313th August 2023
June 202313th July 2023 | “31st July for Manipur“
May 202313th June 2023 | “31st July for Manipur“
April 202313th May 2023 | “31st July for Manipur“
March 202313th April 2023
February 202313th March 2023
January 202313th February 2023
December 202213th January 2023

GSTR-3B Due Date


Period (Monthly)Last Dates
July 202420th August 2024
June 202420th July 2024
May 202420th June 2024
April 202420th May 2024
March 202420th April 2024
February 202420th March 2024
January 202420th February 2024
December 202320th January 2024
November 202320th December 2023 | “27th December 2023
for Tamil Nadu State’s districts (Chennai, Tiruvallur, Chengalpattu, Kancheepuram)”
October 202320th November 2023
September 202320th October 2023
August 202320th September 2023
July 202320th August 2023
June 202320th July 2023 | “31st July for Manipur“
May 202320th June 2023 | “31st July for Manipur“
April 202320th May 2023 | “31st July for Manipur“
March 202320th April 2023
February 202320th March 2023
January 202320th February 2023
December 202220th January 2023

  • State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
  • State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)

Period (Quarterly)Last Dates G-1Last Dates G-2
January-March 202322nd April 202324th April 2023
October-December 202222nd January 202324th January 2023
July-Sep 202222nd October 202224th October 2022
April-June 202222nd July 202224th July 2022
January-March 202222nd April 202224th April 2022

Period (Quarterly)Last Dates G-1Last Dates G-2
July-Sep 202422nd October 202424th October 2024
April-June 202422nd July 202424th July 2024
January-March 202422nd April 202424th April 2024
October-December 202322nd January 202424th January 2024
July-Sep 202322nd October 202324th October 2023
April-June 202322nd July 202324th July 2023
January-March 202322nd April 202324th April 2023
October-December 202222nd January 202324th January 2023

GSTR 4 Annual Filing Due Dates


GSTR 4 Annual Return FY 2023-2430th June 2025
GSTR 4 Annual Return FY 2022-2330th April 2023
GSTR 4 Annual Return FY 2021-2230th April 2022
GSTR 4 Annual Return FY 2020-21 (Revised)31st July 2021

GST CMP 08 Quarterly Payment Filing Due Dates for FY 2022-23


Period (Quarterly)Due Dates
1st Quarter – April to June 202418th July 2024
2nd Quarter – July to September 202418th October 2024
3rd Quarter – October to December 202418th January 2025
4th Quarter – January to March 202518th April 2025

GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date


Period (Monthly)Due Dates
July 202413th August 2024
June 202413th July 2024
May 202413th June 2024
April 202413th May 2024
March 202413th April 2024
February 202413th March 2024
January 202413th February 2024
December 202313th January 2024
November 202313th December 2023
October 202313th November 2023
September 202313th October 2023
August 202313th September 2023
July 202313th August 2023
June 202313th July 2023
May 202313th June 2023
April 202313th May 2023
March 202313th April 2023
February 202313th March 2023
January 202313th February 2023
December 202213th January 2023

GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date


Period (Monthly)Due Dates
July 202420th August 2024
June 202420th July 2024
May 202420th June 2024
April 202420th May 2024
March 202420th April 2024
February 202420th March 2024
January 202420th February 2024
December 202320th January 2024
November 202320th December 2023
October 202320th November 2023
September 202320th October 2023
August 202320th September 2023
July 202320th August 2023
June 202320th July 2023
May 202320th June 2023
April 202320th May 2023
March 202320th April 2023
February 202320th March 2023
January 202320th February 2023
December 202220th January 2023

GSTR 6 Due Date


Return MonthlyDue Date
July 202413th August 2024
June 202413th July 2024
May 202413th June 2024
April 202413th May 2024
March 202413th April 2024
February 202413th March 2024
January 202413th February 2024
December 202313th January 2024
November 202313th December 2023
October 202313th November 2023
September 202313th October 2023
August 202313th September 2023
July 202313th August 2023
June 202313th July 2023
May 202313th June 2023
April 202313th May 2023
March 202313th April 2023
February 202313th March 2023
January 202313th February 2023
December 202213th January 2023

GSTR 7 Due Date for TDS Deductor


Return MonthlyDue Date
July 202413th August 2024
June 202413th July 2024
May 202413th June 2024
April 202413th May 2024
March 202413th April 2024
February 202413th March 2024
January 202413th February 2024
December 202313th January 2024
November 202313th December 2023
October 202313th November 2023
September 202313th October 2023
August 202313th September 2023
July 202313th August 2023
June 202313th July 2023
May 202313th June 2023
April 202313th May 2023
March 202313th April 2023
February 202313th March 2023
January 202313th February 2023
December 202213th January 2023

GSTR 8 Due Date for TCS Collector


Return MonthlyDue Date
July 202410th August 2024
June 202410th July 2024
May 202410th June 2024
April 202410th May 2024
March 202410th April 2024
February 202410th March 2024
January 202410th February 2024
December 202310th January 2024
November 202310th December 2023
October 202310th November 2023
September 202310th October 2023
August 202310th September 2023
July 202310th August 2023
June 202310th July 2023
May 202310th June 2023
April 202310th May 2023
March 202310th April 2023
February 202310th March 2023
January 202310th February 2023
December 202210th January 2023

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