GST annual return due date

What to Do If You Are Barred From Filing GSTR-1 From 1st September?

By Ankar Kapuria Published On 14 Sep 2021 Updated On 22 Sep 2021 Category GSTR-1

As per the GSTN (Goods and Services Tax Network) advisory, taxpayers who have not filed the GST return filing, particularly, the GSTR 3B returns for the previous two months, will not be able to file GSTR 1 form from the 1st of September. The CGST rules of 59 (6) have been made effective from the 1st of September.

As the CGST rules are associated with both GSTR 3B and GSTR 1 forms, you can have a look at what these two forms are all about.

Have A Look At The Brief on GSTR 3B Form

The GSTR 3B GST submission form deals with input tax credits and it contains a brief of the entire monthly return of inward and outward supplies. GSTR 3B form is a self-declared summary GST return form as you have read in the earlier lines. The 15th of every month is the due date of e-filing the GSTR 3B form. The taxpayers who are registered under the Composition Scheme, the Input Service Distributors, and the non-resident taxable persons are bound to file the GSTR 3B form.

Get A Brief on GSTR 1 Form

The GSTR 1 form is the monthly GST return form for all business organisations. 10th of every month is the date for e-filing the GSTR 1 form. Turnover is a key point for e-filing the GSTR 1 form. Businesses whose annual turnover is Rs. 5 crores can file the GST return in a quarter under the QRMP (Quarterly Return Filing and Monthly Payment of Taxes) scheme.

What’s The New GST Rules That Are Going To Be Implemented From September 1?

You are already aware from the introductory paragraph that businesses who have not filed the GSTR 3B returns for the previous two months of 2021 won’t be able to file for the GSTR 1 form from the 1st of September. The GST registered taxpayers cannot be able to file GSTR-1, in the case of a particular GST registered taxpayer filing the quarterly return if the taxpayer has not filed the GSTR 3B returns for the previous two months. These are the new GST rules that have been updated from the 1st of September. After registering a partnership firm, you will also be included in the GST rule as it is stipulated by GSTN.

What Is The Opinion of GSTN for Introducing The Rule?

As per the opinion of GSTN (Goods and Service Taxes Network), clicking the GSTR 1 button will show an ‘Error Message’ if the CGST rules of 59 (6) have not been met properly. However, the GSTN authority is assuring the registered taxpayers that data saved under the GSTR 1 button is not going to be hampered. Though it is not actually a simple GST return due date extension this procedure has been made mandatory by the GST authority.

Be hurry! You can take proper assistance from a third-party consultancy firm if you think you are getting confused with the new GST rule.

How about Taking Assistance From Online Legal India™ for Any GST Confusion?

Do you know how many types of GST returns are there to be filed every year? There are 26 GST returns to be filed every year.

Indeed, from GST registration to GST return filing, GST is spread in a long domain. So, you have to be careful regarding everything associated with GST.

Online Legal India™ has a team of GST experts who are capable of assisting the GST taxpayers with the GST annual return due date and other points that are associated with GST.

So, you don’t have to worry much if for some reason you have forgotten to file the GSTR 3B form. The Online Legal India™ can help you with filing the entire 26 GST returns.


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