11 Sep 2018Posted By: Mudit Handa

GSTR-1 Due Date extended till 31st October 2018

Indubitably, GST return filing mechanism is among one of the most uncertain issues under GST that are still up in the air.  No doubt, the 28th GST council meeting had introduced numerous measures in respect of GST return filing procedure for boosting of MSMEs in India such as:

  • Raising of Threshold limit for GSTR-1 from ₹ 1.5 crores to ₹ 5 crores.
  • The simplified model of the GST return filing procedure with the fusion of GSTR-1 & 3B.

Nonetheless, the GST authorities have still traced certain discrepancies in the system. Hence, the Finance Ministry has recently notified that the due date for filing of late GSTR-1 returns pertaining to each of the months beginning from July 2017 to September 2018 has been extended till 31st October 2018. Additionally, the late fee for delay in GST return filing will be waived off as well, till 31st October 2018.

For complete details, refer to the Finance Ministry's press-release.

#1. Why has the time limit for late GSTR-1 returns extended?

The GST authorities have noticed a certain trend in GST tax compliance, as explained below-

  • Out of all total number of taxpayers who have GST registration with turnover up to ₹ 1.5 crores, the number of those who have filed GSTR-3B is substantially more than those who have filed GSTR-1.
  • Up till now, Non-filing of GSTR-1 is subject to a late fee @ ₹ 20/- per day in case of nil return and ₹ 50 per day in case any single transaction is recorded, as per the provisions of the GST Act.
  • However, as to prompt the taxpayers to file all their pending GSTR-1 returns, authorities have waived off late fee payable for delayed GST return filing for the period from July 2017 to September 2018. This is a one-time scheme for improving tax compliance under GST.


#2. Till how much time is the GSTR-1 late fee waived off?

  • The tax authorities have waived off the late fee payable for delayed filing of GSTR-1 till 31st October 2018.
  • This means that if the GSTR-1 is filed after 31st October 2018, the late fee will be applicable as per the provisions of the GST laws.


If you need any sort of guidance regarding GST registration in India or GST return filing online, feel free to contact us at 8881-069-069.

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