As per section 37(1), GSTR-1 must be furnished for every tax period on or before 10^th of the month succeeding the said tax period.

As a measure of easing the compliance requirement for small tax payers, quarterly GSTR-1 option was allowed through special procedures u/s 148 for RP’s whose aggregate annual turnover is up to Rs.1.5 crore in the preceding FY or the current FY.

RP’s whose aggregate annual turnover > Rs.1.5 crore in the preceding FY or the current FY shall mandatorily furnish monthly GSTR-1

RP’s whose aggregate annual turnover is up to Rs.1.5 crore in the preceding FY or the current FY may furnish quarterly GSTR-1.

Rule 59(2)

RPs required to furnish return (GSTR-3B) for every quarter under proviso to section 39(1) and

if he considers necessary,

he may furnish details of such outward supplies, for 1^st & 2^nd months of a quarter, up to a cumulative value of Rs.50 lacs in each of the months,- using invoice furnishing facility (“IFF”)

from 1^st to 13^th day of succeeding to first and second months of the Quarter.

Hence, RP not opting for quarterly GSTR-3B or RP having AT > 5 cr in preceding FY, shall furnish monthly GSTR-1

Notification No. 84/2020-Central Tax dt. 10-11-2020,

In exercise of the powers conferred by proviso to section 39(1) read with proviso to section 39(7) of the CGST Act, 2017

RPs, other than a person referred to in section 14 of the IGST Act, 2017

having an aggregate turnover of up to Rs.5 cr in the preceding FY, and

who have opted to furnish a return for every quarter, u/r 61A(1)

shall, subject to the following conditions and restrictions,

furnish a return for every quarter from Jan, 2021 onwards, and

pay the tax due every month in accordance with the proviso to section 39(7) namely:

(i) the return for the preceding month, as due on the date of exercising such option, has been furnished;

(ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.

As per section 37(1), GSTR-1 must be furnished for every tax period on or before 10^th of the month succeeding the said tax period. However, vide various notifications, time limit of GSTR-1 has been extended as follows

SN

Type of RPs

Periods

Extended Date

Notifications

1.

Eligible RPs

Jul-17 to Sep-18

31-10-2018

44/2018- Central Tax

2.

Eligible RPs

Oct-18 to Mar-19

11^th of succeeding month

44/2018- Central Tax

3.

Taxpayers who have obtained GSTIN in terms of Notification No. 31/2018-Central Tax dt. 06-08-2018

Jul-17 to Feb-19

31-03-2019

1^ST Proviso to 44/2018- Central Tax

4.

RPs whose principal place of business is in Srikakulam district in the State of Andhra Pradesh

Sep-18

30-11-2018

2^nd Proviso to 44/2018- Central Tax

5.

RPs whose principal place of business is in Srikakulam district in the State of Andhra Pradesh

Oct-18

30-11-2018

3^rd Proviso to 44/2018- Central Tax

6.

RPs whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu

Oct-18

20-12-2018

4^th Proviso to 44/2018- Central Tax

7.

Eligible RPs

Mar-19

13-04-2019

5^th Proviso to 44/2018- Central Tax

8.

Eligible RPs

Apr-19 to Jun-19

11^th of succeeding month

12/2019-Central Tax

9.

RPs whose principal place of business is in the districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha

Apr-19

10-06-2019

1^st Proviso to 12/2019-Central Tax

10.

Eligible RPs

Jul-19 to Sep-19

11^th of succeeding month

28/2019 - Central Tax

11.

Eligible RPs whose principal place of business is in the State of Jammu

Jul-19 to Sep-19

24-03-2020

1^st Proviso to 28/2019 - Central Tax

12.

Eligible RPs

Oct-19 to Mar-20

11^th of succeeding month

46/2019 - Central Tax

13.

Eligible RPs whose principal place of business is in the State of Jammu and Kashmir

Oct-19

24-03-2020

1^st Proviso to 46/2019 - Central Tax

14.

Eligible RPs whose principal place of business is in the State of Assam, Manipur or Tripura

Nov-19

31-12-2019

2^nd Proviso to 46/2019 - Central Tax

15.

Eligible RPs whose principal place of business is in the UT of Jammu and Kashmir or the UT of Ladakh

Nov-19 to Feb-20

24-03-2020

3^rd Proviso to 46/2019 - Central Tax

16.

Eligible RPs

Apr-Sep 20

11^th of succeeding month

28/2020 - Central Tax

17.

RPs required to furnish return u/s 39(1) [Monthly GSTR-3B]

Oct-20 onwards

11^th of succeeding month

83/2020 - Central Tax

18.

RPs required to furnish return u/s 39(1) [Monthly GSTR-3B]

Apr-21 & May-21

26^th of succeeding month

2^nd Proviso to 83/2020 - Central Tax

19.

RPs required to furnish return u/s 39(1) and whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu

Nov-22

13^th of succeeding month

3^rd Proviso to 83/2020 - Central Tax

20.

RPs required to furnish return u/s 39(1) and whose principal place of business is in the State of Manipur

April-23 to Jul-23

25^th Aug-23

4^th Proviso to 83/2020 - Central Tax

SN

Type of RPs

Periods

Extended Date

Notifications

1.

Eligible RPs

Jul-17 to Sep-18

31-10-2018

43/2018-Central Tax

2.

Taxpayers who have obtained GSTIN in terms of N No. 31/2018-Central Tax dt. 06-08-2018

July-17 to Dec-18

31-03-2019

2^nd Proviso to 43/2018-Central Tax

3.

(i) RPs in the State of Kerala;

(ii) RPs whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) RPs whose principal place of business is in Mahe in the UT of Puducherry

Jul-Sep 18

15-11-2018

1^st Proviso to 43/2018-Central Tax

4.

RPs whose principal place of business is in Srikakulam district in the State of Andhra Pradesh

Jul-Sep 18

30-11-2018

3^rd Proviso to 43/2018-Central Tax

5.

Eligible RPs

Oct-Dec 18

31-01-2019

43/2018-Central Tax

6.

Eligible RPs

Jan-Mar 19

30-04-2019

43/2018-Central Tax

7.

Eligible RPs

Apr-Jun 19

31-07-2019

11/2019-Central Tax

8.

Eligible RPs

Jul-Sep 19

31-10-2019

27/2019-Central Tax

9.

RPs whose principal place of business is in the State of Jammu and Kashmir

Jul-Sep 19

24-03-2020

1^st Proviso to 27/2019-Central Tax

10.

Eligible RPs

Oct-Dec 19

31-01-2020

45/2019 - Central Tax

11.

Eligible RPs

Jan-Mar 20

30-04-2020

45/2019 - Central Tax

12.

RPs whose principal place of business is in the erstwhile State of Jammu and Kashmir or the UT of Jammu and Kashmir or the Union territory of Ladakh

Oct-19 to Mar-20

24-03-2020

1^st Proviso to 45/2019 - Central Tax

13.

Eligible RPs

Apr-Jun 20

31-07-2020

27/2020 - Central Tax

14.

Eligible RPs

Jul-Sep 20

31-10-2020

27/2020 - Central Tax

15.

Eligible RPs

Oct-Dec 20

31-01-2021

74/2020 - Central Tax

16.

Eligible RPs

Jan-21 onwards

13^th of succeeding month

1^st Proviso to 83/2020 - Central Tax