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GST R1 and GST quarterly return due dates in 2023

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 202213th October 2022
April To June 202213th July 2022
January To March 202213th April 2022
October To December 202113th January 2022
October To December 202113th October 2021
April TO June 202113th July 2021

GSTR 1 Due Dates Turnover More than INR 1.5 crore

Period (Monthly)Due Dates
October 202211th November 2022
September 202211th October 2022
August 202211th September 2022
July 202211th August 2022
June 202211th July 2022
May 202211th June 2022
April 202211th May 2022
March 202211th April 2022
February 202211th March 2022
January 202211th February 2022
December 202111th 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 TurnoverQuarterly with Due Dates
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly FilingState 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.

Due datePurposePeriodDescription
10th NovemberGSTR-7(Monthly)October’22Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8(Monthly)October’22Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11th NovemberGSTR-1(Monthly)October’22Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Oct-Dec’22
13th NovemberIFF (Optional)(Monthly)October’22Uploading 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’22Summary of outward taxable supplies and tax payable by a non-resident taxable person
GSTR-6(Monthly)October’22Details of ITC received and distributed by an ISD
20th NovemberGSTR-5A(Monthly)October’22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
GSTR-3B(Monthly)October’22Summary 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 NovemberPMT-06(Monthly)October’22Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme for Oct-Dec 2022
30th NovemberAnnual reconciliations and amendments/ITC claimsFY 2021-22Refer 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 FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th 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-3BSummary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.Monthly20th of the next month.
Quarterly (For taxpayers under the QRMP scheme)22nd or 24th of the month succeeding the quarter.
CMP-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Annually30th of the month succeeding a financial year.
GSTR-5Return to be filed by a non-resident taxable person.Monthly20th of the next month.(Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR-5AReturn to be filed by non-resident OIDAR service providers.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return to be filed by registered persons deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Return to be filed by e-commerce operators containing details of supplies affected and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return by a regular taxpayer.Annually31st December of the next financial year.
GSTR-9CSelf-certified reconciliation statement.Annually31st December of the next financial year.
GSTR-10Final 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-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which the statement is filed.
ITC-04Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-workerAnnually(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 PersonsDeemed Option
1Registered individuals with an aggregate turnover of up to Rs.1.5 crore, who have furnished Form GSTR-1 quarterly in the current financial yearQuarterly GSTR-3B
2Registered persons with an aggregate turnover of up to Rs.1.5 crore, who have furnished Form GSTR-1 monthly in the current financial yearMonthly GSTR-3B
3Registered persons having an aggregate turnover exceeding Rs.1.5 crore and up to Rs.5 crore in the preceding financial yearQuarterly 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:

  1. Login into the GST portal.
  2. Select the Financial Year and Period in the File Returns option. 
  3. Now press the Edit button to change the filing preference. 
  4. 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.

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 changingWhile 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.

Wrapping Up

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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