CA Intermediate · Taxation · Returns
Meenakshi Traders, Chennai, is a regular taxpayer with aggregate turnover above Rs 5 crore. It has to file GSTR-1 for the month of August. Under the GST law as generally applied, which statement about the due date and the filing of this return is correct?
A monthly filer must furnish GSTR-1, the return of outward supplies, by the 11th day of the month following the tax period. The 20th is the usual date for GSTR-3B, which is a different summary return, so the dates should not be confused.
- AGSTR-1 for a monthly filer is due by the 11th of the following monthCorrect
- BGSTR-1 for a monthly filer is due by the 20th of the following month
- CGSTR-1 for a monthly filer is due by the 25th of the following month
- DGSTR-1 for a monthly filer is due by the last day of the following month
Explanation
GSTR-1, the statement of outward supplies, is due on the 11th of the month following the tax period for monthly filers. The 20th is the due date for GSTR-3B for large taxpayers, so option B mixes up the two returns. The 25th relates to composition-type or QRMP payment dates and the last day is not a due date for GSTR-1.
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