GSTR-1 Due Date

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This discussion clarifies the GSTR-1 due date for a proprietor with separate GSTINs for their Head Office in Maharashtra and a Branch in Himachal Pradesh. The aggregate turnover, calculated PAN-wise by clubbing both HO and branch turnovers, determines the filing periodicity. If the combined turnover exceeds 5 crores, provisions for businesses above this threshold apply, impacting the due date.

seeta

seeta (Querist)

20 July 2021 I am a Proprietor having Head Office in Maharashtra and Branch in Himachal Pradesh and having separate GSTIN.

Filling monthly return.

HO Turnover in Previous Year Less than 5 Crores

Branch Turnover in Previous Year More than 5 Crores

What is the due date for GSTR1 in above case.

While calculating the Turnover HO + Branch is club or not for GSTR-1.

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

20 July 2021 Yes, you need to club turnover of both HO and branch to arrive at aggregate turnover to determine periodicity for filing return. In this case aggregate turnover would be >5cr and hence provisions applicable to persons having turnover >5cr would be relevant.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

21 July 2021 No need to club turnover, here limit is calculated separately. You can also check your turnover by going on view my profile tab on GST

CA Altamush Zafar

CA Altamush Zafar (Expert)

25 July 2021 While determining the limit of Rs. 5 crores aggregate turnover is to be seen which is PAN wise. Therefore both the turnover needs to be clubbed.
Therefore for you due dates will have to be seen for person having turnover above Rs. 5 crores

Message likes : 1 times

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

26 July 2021 Thanks Altamush Zafar for upgrading my info. 🙋

CA Altamush Zafar

CA Altamush Zafar (Expert)

26 July 2021 It's my pleasure...........

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