Summary of time limit for quarterly GSTR-01

Quarterly GSTR-1 for the period Jul-17 to Dec-20

In exercise of the powers conferred by section 148 of the CGST Act, 2017, Central government has notified that RPs having aggregate turnover of up to 1.5 cr rupees in the preceding FY or the current FY may file quarterly GSTR-01 within time limits mentioned in following notifications

SN	Quart Periods	Notifications
1.	FY 2017-18
a.	Jul-17 to Mar-18	43/2018 - Central Tax dated 10-09-2018
2.	FY 2018-19
a.	Apr-18 to Mar-19	43/2018 - Central Tax dated 10-09-2018
3.	FY 2019-20
a.	Apr-19 to Jun-19	11/2019 - Central Tax dated 07-03-2019
b.	Jul-19 to Sep-19	27/2019 - Central Tax dated 28-06-2019
c.	Oct-19 to Mar-20	45/2019 - Central Tax dated 09-10-2019
4.	FY 2020-21
a.	Apr-20 to Sep-20	27/2020 - Central Tax dated 23-03-2020
b.	Oct-20 to Dec-20	74/2020 - Central Tax dated 01-10-2020

Quarterly GSTR-1 for the period from Jan-21 onwards

Wef 01-01-2021, option of quarterly GSTR-01 has been provided u/r 59(2) vide Notification No. 82/2020-Central Tax dt. 10-11-2020.

SN	Quarterly Periods	Due Date
a.	Due date of monthly invoice details through IFF	1st to 13th day of succeeding for first and second months of the Quarter.
b.	Due date of quarterly GSTR-1	13^th of month succeeding to such quarter

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Time limit for Quarterly GSTR-01 for notified RPs [Section 148 of CGST Act]

Summary of time limit for quarterly GSTR-01