Revised Dates

[e.nooru...@gmail.com]

For the purpose of submission of Form GSTR1 up to March 2018, the taxpayers have been divided into two categories. Details of the two categories and timelines for their returns are as mentioned below:

a) Taxpayers with aggregate annual turnover up to INR 15 million (INR 1.5 crore) are required to file GSTR1 on a quarterly basis as follows:

Quarter	Due Dates
July-Sep 2017	31 December 2017
Oct-Dec 2017	15 February 2018
Jan-Mar 2018	30 April 2018

b) Taxpayers with aggregate annual turnover exceeding INR 15 million (INR 1.5 crore) are required to file GSTR1 on a monthly basis as follows:

Months	Due Dates
July, Aug, Sept, and Oct 2017	31 December 2017
November 2017	10 January 2018
December 2017	10 February 2018
January 2018	10 March 2018
February 2018	10 April 2018
March 2018	10 May 2018

The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.