Master in Accounts & high court Advocate
9610 Points
Posted on 12 January 2025
The due dates for GST return filings have undergone changes over time.
Here's a brief update: Current Due Dates As per the CBIC notifications:
1. *GSTR-3B*: The due date for filing GSTR-3B is the 20th of the next month (e.g., for January 2024, the due date is February 20, 2024).
2. *GSTR-1*: The due date for filing GSTR-1 varies based on the taxpayer's turnover: - Taxpayers with a turnover of up to ₹1.5 crores: Quarterly filing (due dates: 13th of the next quarter). - Taxpayers with a turnover above ₹1.5 crores: Monthly filing (due dates: 11th of the next month).
3. *GSTR-9*: The due date for filing GSTR-9 (Annual Return) is typically December 31st of the next financial year.
Recent Changes Some recent changes to note:
1. *GSTR-3B Due Date Relaxation*: The CBIC has relaxed the due date for filing GSTR-3B for certain months, providing additional time for taxpayers to file their returns.
2. *GSTR-1 E-invoicing*: The CBIC has introduced e-invoicing for taxpayers with a turnover above ₹10 crores, which affects the GSTR-1 filing process.
Recommendations To stay updated on GST return filing due dates: 1. *Check the CBIC Website*: Regularly visit the CBIC website (cbic.gov.in) for the latest notifications and updates.
2. *Subscribe to GST Newsletters*: Subscribe to GST newsletters or follow reputable tax professionals to stay informed about changes and updates. Please let me know if you have any further questions!