GST R1 And GST Quarterly Return Due Dates In 2023 (Complete Guide)
This in-depth article will guide you through all the details about GST R1 due date.
So, without further delay, let’s jump into the article.
GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer.
Suppliers need to file GSTR-1 timely and accurate in order to receive Input Tax Credits from their recipients.
A few important points related to GST R1 are:
- The taxpayer discloses the details of all the outward supplies in GSTR 1.
- For all normal and casual taxpayers under GST, GSTR 1 is mandatory.
- If no outward supplies are there in a month, then the NIL GSTR-1 return has to be filed.
- Taxpayers under the composition scheme, need not to file GST r1 and instead make payment via GST form CMP-08.
- It is a mandatory return form under GST.
- GSTR 1 returns are due on the 11th of every month for taxpayers with an annual turnover exceeding 1.5 crores.
Every taxpayer, even in the case of NIL returns, needs to furnish GSTR-1 before the given due date.
However, a few exceptions are there:
- Input Service Distributors (ISD)
- Composition Dealers
- OIDAR suppliers, who have to pay tax themselves (as per Section 14 of the IGST Act)
- Non-resident taxable person
- TCS Collectors
- TDS Deductors
Is date Extended for GSTR 1?
Due dates for taxpayers with different turnover are:
GSTR-1 Due Dates turnover up to INR 1.5 crore
|Period (Quarterly)||Due Dates|
|July To September 2022||13th October 2022|
|April To June 2022||13th July 2022|
|January To March 2022||13th April 2022|
|October To December 2021||13th January 2022|
|October To December 2021||13th October 2021|
|April TO June 2021||13th July 2021|
GSTR 1 Due Dates Turnover More than INR 1.5 crore
|Period (Monthly)||Due Dates|
|October 2022||11th November 2022|
|September 2022||11th October 2022|
|August 2022||11th September 2022|
|July 2022||11th August 2022|
|June 2022||11th July 2022|
|May 2022||11th June 2022|
|April 2022||11th May 2022|
|March 2022||11th April 2022|
|February 2022||11th March 2022|
|January 2022||11th February 2022|
|December 2021||11th January 2022|
Is Gstr 1 filed monthly or quarterly?
GSTR-1 can be furnished monthly or quarterly by normal or casual registered taxpayers on every 11th of next month for those who cross the turnover of more than 1.5 crores annually.
Taxpayers with 1.5 crores turnover will have to file quarterly return.
What is GSTR 3B quarterly due date?
GSTR 3B due date must be filed every 20th, 22th, and 24th of the subsequent month.
Form GSTR-3B is required for each tax period by a normal assessee. While filing GSTR-3B returns, taxpayers do not need to provide invoice details.
Annual Turnover Upto INR 5 cr in Previous FY But opted Quarterly filing
|Annual Turnover||Quarterly with Due Dates|
|Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing||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)|
|Oct – Dec 2022 – 22nd January 2023|
|July-Sep 2022 – 22nd October 2022|
|July-Sep 2022 – 22nd October 2022|
|April-June 2022 – 22nd July 2022|
|January-March 2022 – 22nd April 2022|
|Oct-Dec 2021 – 22nd January 2022|
|July-Sep 2021 – 22nd October 2021|
|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)|
|Oct – Dec 2022 – 22nd January 2023|
|July-Sep 2022 – 24th October 2022|
|April-June 2022 – 24th July 2022|
|January-March 2022 – 24th April 2022|
|Oct-Dec 2021 – 24th January 2022|
|July-Sep 2021 – 24th October 2021|
What are the due dates for GST returns?
The due date for GST return is 31st December of the year following the relevant financial year.
Under GST, GSTR-9 is the annual return to be filed by taxpayers registered.
Who is eligible for quarterly GST returns?
Eligible taxpayers for quarterly GST returns are those whose aggregate annual turnover (PAN-based) is up to ₹ 5 Crore in the current financial year.
Who is eligible for QRMP?
QRMP Scheme is available to registered persons who are required to furnish a GSTR-3B return and have an aggregate turnover of up to Rs. 5 crores in the previous financial year.
Here is the list of benefits of the QRMP Scheme:
- Taxpayers will have a reduced compliance burden significantly.
- Only 4 GSTR-3B returns instead of 12 GSTR-3B returns in a year need to be filed by taxpayers.
- This scheme provides Invoice Filing Facility (IFF), so taxpayers would only have to file four GSTR-1 returns.
- For the first two months of the quarter, provide invoice details in IFF based on the recipient’s needs. The rest of the invoice details can be furnished in the quarterly GSTR-1.
- In the first two months of a quarter, pay the monthly tax conveniently using the Fixed Sum Method (Pre-filled Challan) or Self-Assessment Method (actual tax due after adjusting ITC).
- The scheme can easily opt-in and out.
What are the dates for GST in 2022?
For October 2022, non-residents are required to file the GSTR-5 alongside the payment of GST by 20th November 2022.
However, every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th November for the period of October 2022.
|10th November||GSTR-7(Monthly)||October’22||Summary of Tax Deducted at Source (TDS) and deposited under GST laws|
|GSTR-8(Monthly)||October’22||Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws|
|11th November||GSTR-1(Monthly)||October’22||Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Oct-Dec’22|
|13th November||IFF (Optional)(Monthly)||October’22||Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF)# under the QRMP scheme|
|GSTR-5(Monthly)||October’22||Summary of outward taxable supplies and tax payable by a non-resident taxable person|
|GSTR-6(Monthly)||October’22||Details of ITC received and distributed by an ISD|
|20th November||GSTR-5A(Monthly)||October’22||Summary of outward taxable supplies and tax payable by a person supplying OIDAR services|
|GSTR-3B(Monthly)||October’22||Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the previous FY or have not chosen the QRMP scheme for the quarter of Oct-Dec’22|
|25th November||PMT-06(Monthly)||October’22||Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme for Oct-Dec 2022|
|30th November||Annual reconciliations and amendments/ITC claims||FY 2021-22||Refer note below|
How many GST return in a year?
Three returns per month (GSTR-1, GSTR-2, and GSTR-3) in each state are typically filed by GST-registered businesses in their area of operation.
Therefore, a business must file 37 returns per year in every state where it trades.
This list contains the due dates for all returns required to be filed under the GST Law.
|Return Form||Description||Frequency||Due Date|
|GSTR-1||Details of outward supplies of taxable goods and/or services affected.||Monthly||11th of the next month.|
|Quarterly (If opted under the QRMP scheme)||13th of the month succeeding the quarter.|
|IFF (Optional by taxpayers under the QRMP scheme)||Details of B2B supplies of taxable goods and/or services affected.||Monthly (for the first two months of the quarter)||13th of the next month.|
|GSTR-3B||Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.||Monthly||20th of the next month.|
|Quarterly (For taxpayers under the QRMP scheme)||22nd or 24th of the month succeeding the quarter.|
|CMP-08||Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.||Quarterly||18th of the month succeeding the quarter.|
|GSTR-4||Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.||Annually||30th of the month succeeding a financial year.|
|GSTR-5||Return to be filed by a non-resident taxable person.||Monthly||20th of the next month.(Amended to 13th by Budget 2022; yet to be notified by CBIC.)|
|GSTR-5A||Return to be filed by non-resident OIDAR service providers.||Monthly||20th of the next month.|
|GSTR-6||Return for an input service distributor to distribute the eligible input tax credit to its branches.||Monthly||13th of the next month.|
|GSTR-7||Return to be filed by registered persons deducting tax at source (TDS).||Monthly||10th of the next month.|
|GSTR-8||Return to be filed by e-commerce operators containing details of supplies affected and the amount of tax collected at source by them.||Monthly||10th of the next month.|
|GSTR-9||Annual return by a regular taxpayer.||Annually||31st December of the next financial year.|
|GSTR-9C||Self-certified reconciliation statement.||Annually||31st December of the next financial year.|
|GSTR-10||Final return to be filed by a taxpayer whose GST registration is canceled.||Once, when the GST registration is canceled or surrendered.||Within three months of the date of cancellation or date of cancellation order, whichever is later.|
|GSTR-11||Details of inward supplies to be furnished by a person having UIN and claiming a refund||Monthly||28th of the month following the month for which the statement is filed.|
|ITC-04||Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker||Annually(for AATO up to Rs.5 crore)|
Half-yearly(for AATO > Rs.5 crore)
|25th April where AATO is up to Rs.5 crore.|
25th October and 25th April where AATO exceeds Rs.5 crore.
(AATO = Annual aggregate turnover)
Is GST paid quarterly?
Yes, under the QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed at a quarterly frequency.
Please find the list of registered persons with the type of filing frequency:
|S No.||Class of Registered Persons||Deemed Option|
|1||Registered individuals with an aggregate turnover of up to Rs.1.5 crore, who have furnished Form GSTR-1 quarterly in the current financial year||Quarterly GSTR-3B|
|2||Registered persons with an aggregate turnover of up to Rs.1.5 crore, who have furnished Form GSTR-1 monthly in the current financial year||Monthly GSTR-3B|
|3||Registered persons having an aggregate turnover exceeding Rs.1.5 crore and up to Rs.5 crore in the preceding financial year||Quarterly GSTR-3B|
Can I change GSTR 1 quarterly to monthly?
By selecting the radio button corresponding to the quarter, you can change the filing frequency to Monthly or Quarterly.
Follow the steps to change the filing frequency:
- Login into the GST portal.
- Select the Financial Year and Period in the File Returns option.
- Now press the Edit button to change the filing preference.
- Finally click on Submit.
What are Gstr 2A and 2B?
GSTR-2A is a dynamic statement that gets updated each time a taxpayer’s suppliers submit GST returns.
However, GSTR-2B is a static statement containing details of input tax credit only for a particular return period.
|GSTR 2A||GSTR 2B|
|ITC (Input Tax Credit) shall be recorded in the GSTR – 2A of the preceding period for which it is lodged when the Supplier files a return for any previous period.||When a supplier submits a return from a previous period, the ITC will be reflected in the GSTR – 2B for the current month.|
|GSTR 2A is dynamic in nature, When the supplier uploads the documents/information, it keeps on changing.||On the other hand, GSTR 2B does not change with the supplier activities. In simple terms, it remains constant in nature.|
|In GSTR 2A the data is kept on changing||While in GSTR 2B data remains constant there is no changes in the data recorded once.|
|The data source for GSTR 2A is GSTR 1/IFF, GST – TDS, GSTR 8, GSTR 5 (Non-Resident), and GSTR 6.||Data Source for GSTR 3B is GSTR 6, GSTR 5, and GSTR 1/IFF|
|Example: ITC will be reflected in GSTR – 2A of April, which was filed in July.||Example: ITC will be reflected in GSTR – 2B of July if GSTR-1 of April is filed in July.|
What are GST R1 R2 and R3?
Please find the details:
- R1 in GST- It represents sales return (outward supplies)
- R2 in GST- It represents purchase return (inward supplies)
- R3 in GST- It represents both sales return and purchase return (outward and inward supplies respectively)
Can we file r1 without filing 3B?
No, you cannot file GSTR1 without filing 3B.
As of 1st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed.
A taxpayer who under-reports sales in GSTR-3B compared to GSTR-1 will be able to initiate recovery proceedings without a show-cause notice effective 1st January 2022.
What happens if you miss invoice on Gstr 1?
While filing GSTR 1, if in case you forgot to upload some of your invoices then it is important to include those invoices in GSTR 1.
However, you will not be allowed to make changes to filed/ submitted GSTR 1.
In the following month, you must disclose the same and pay GST and interest.
FAQ: GST R1 due date
Can we file Gstr 1 before due date?
Yes, it is mandatory for every registered taxpayer to furnish Form GSTR-1 before the given due date, even in the case of NIL returns, barring a few exceptions.
How much is a Gstr 1 penalty?
The penalty for not furnishing GSTR-1 will be Rs. 200 per day (Rs 100 each for CGST Act and SGST Act).
What happens if Gstr 1 is not filed?
Yes, even after the due date, you can file the GSTR-1. However, it will attract late fees.
We hope with the help of this article on the GST R1 and GST quarterly return due dates in 2022, all your related queries got answered.
To get more information about other GST topics, feel free to comment in the comments section below.
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