Easy Office

CBIC makes important changes in filing GST Returns

Last updated: 09 November 2022

Following important changes have been made in Return Filing Process

  • Taxpayers need to file previous tax periods GSTR-1 before filing current period GSTR-1
  • GSTR-1 for the current period need to be filed before filing GSTR-3B for the said tax period

CBIC makes important changes in filing GST Returns

What is FORM GSTR-1?

FORM GSTR-1 is a statement of outward supplies which is filed:

  • On Quarterly basis by QRMP taxpayers
  • On Monthly basis by other taxpayers

When should you file FORM GSTR-1?*

  • All taxpayers (other than QRMP taxpayers) must file FORM GSTR-1 every month on or before 11th of the next month
  • QRMP taxpayers, have to file quarterly FORM GSTR-1 by the 13th of the month following the relevant quarter

For more details, please refer to Section 37 (4) and 39 (10) of CGST Act 2017, read with Notification No. 18/2022- Central tax dated September 28, 2022 and GSTN Advisory dated October 21, 2022

*Late filing of GSTR-1 will attract late fee

Join CCI Pro

Category GST   Report



More »