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

GSTR 1 Due Dates Turnover More than INR 1.5 crore

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

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.

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.

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:

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.

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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