The due date for filing of final GST sales returns by businesses with a turnover exceeding Rs 1.5 crore has been modified by the government to the 11th day of the succeeding month. Currently, these businesses are required to file GSTR-1 or final sales return of a particular month by the 10th day of the succeeding month.
In a notification issued on Friday, the Central Board of Indirect Taxes and Customs (CBIC) has specified that the details of outward supplies for July 2018 to March 2019 has to be filed by the 11th of the succeeding month.
Businesses with turnover up to Rs 1.5 crore, and who are required to file quarterly returns, the GSTR-1 giving details of outward supplies, have to file it for the month by the due date of the subsequent month.
In the notification, the CBIC has said that the due date for filing quarterly return is:
- July-September 2018 period: 31 October 2018
- October-December 2018 period: 31 January 2019
- January-March 2019 period: 30 April 2019
The due date for filing summary sales return of GSTR-3B and payment of taxes for every month between July 2018 to March 2019 is the 20th day of the succeeding month.