Currently, such businesses are required to file GSTR-1 or final sales return of a particular month by the 10th day of the succeeding month.
In a notification issued yesterday, the Central Board of Indirect Taxes and Customs (CBIC) has stipulated that details of outward supplies for July 2018 to March 2019 has to be filed by the 11th of the succeeding month.
For businesses with turnover up to Rs 1.5 crore, and who are required to file quarterly returns, the GSTR-1 giving details of outward supplies has to be filed by the last date of the subsequent month.
In the notification, the CBIC has said the due date for filing quarterly return for July-September period is 31 October, while for October-December period it is 31 January, 2019. GSTR-1 for the period January-March 2019 will have to be filed by 30 April, 2019.
The due date for filing summary sales return of GSTR-3B and payment of taxes for every month between July 2018 to March 2019 is the 20th day of the succeeding month.