What is the due date for filing GSTR-1?

GSTR-1 is a monthly return that must be filed by all regular taxpayers to report details of outward supplies (sales) of goods and services. The return includes information about invoices, credit notes, debit notes, and advances received.

Due Date for Filing GSTR-1:

• The due date for filing GSTR-1 is generally the 11th of the following month.
  • For example, the GSTR-1 for the month of July must be filed by 11th August.
• However, there are some special cases for certain taxpayers:
  • Quarterly Filers (for taxpayers with turnover up to ₹5 crores): These taxpayers can file GSTR-1 on a quarterly basis. For them, the due date is the 13th of the month following the quarter. For example, the GSTR-1 for the first quarter (April-June) is due by 13th July.
• Extensions of Due Dates: The GST Council can extend the due date for filing returns from time to time, especially for special categories of taxpayers or in exceptional cases, such as natural calamities or system glitches.

Late Filing of GSTR-1:

• If the return is filed after the due date, the taxpayer will have to pay a late fee.
  • According to Section 47 of the CGST Act, the late fee is ₹200 per day (₹100 for CGST and ₹100 for SGST) for each day of delay, subject to a maximum of 0.25% of the taxpayer’s annual turnover in the relevant state or union territory.

Provisions under the GST Act and Constitution

While the Constitution of India does not directly lay down provisions for specific GST return filing dates, the CGST Act and IGST Act (as part of the GST laws) provide the framework for filing returns like GSTR-1, and the penalties for late filing.

Constitutional Provisions

The 101st Amendment to the Constitution of India (2016) introduced GST and gave power to both the Central Government and State Governments to legislate on the matter. Key provisions include:

• Article 246A:
  Grants power to both Parliament and State Legislatures to enact laws related to GST, including tax rates, registration, return filing, and penalties.
• Article 279A:
  This article establishes the GST Council, which is tasked with making recommendations on the GST framework, including filing procedures, due dates, and penalties related to GST returns.

CGST Act, 2017 Provisions Related to GSTR-1 and Filing Deadlines

The Central Goods and Services Tax (CGST) Act, 2017 and State Goods and Services Tax (SGST) Act, 2017 lay down the framework for return filing under GST. Some relevant provisions include:

1. Section 39 – Returns:
   This section governs the filing of returns, including GSTR-1, and mandates that a taxpayer must file periodic returns for every tax period (monthly or quarterly, depending on the taxpayer’s classification).
2. Section 44 – Annual Return:
   This section requires the filing of the annual return (GSTR-9), which consolidates the information from the monthly/quarterly returns (including GSTR-1).
3. Section 47 – Late Fee for Failure to File Returns:
   This section prescribes the penalties for late filing of returns. The late fee is ₹200 per day (₹100 each for CGST and SGST) for the delay in filing GSTR-1, subject to a maximum limit of 0.25% of the taxpayer’s turnover in a financial year.
4. Section 50 – Interest for Late Payment of Tax:
   If any tax liability arises as a result of late filing of GSTR-1, interest at the rate of 18% per annum may be levied.
5. Section 37 – Details of Outward Supplies:
   Section 37 of the CGST Act is specifically related to the filing of GSTR-1. It lays down the obligation of a registered taxpayer to furnish details of outward supplies in GSTR-1 by the due date.

Landmark Cases Related to GSTR-1 and Filing Deadlines

While there have not been many landmark cases exclusively about the due date for filing GSTR-1, there are some significant judicial rulings related to GST compliance, delayed filing of returns, and the penalty for non-compliance under the GST regime.

1. M/s. K. P. S. Sachdeva v. Union of India (2020)

• Case Summary: This case dealt with the issue of penalty for late filing of returns under the GST regime. The petitioner contended that the penalty for late filing of returns should not be applied in their case, as they had faced technical issues with the GST portal.
• Outcome: The Delhi High Court held that the taxpayer’s reasons for delayed filing were not valid enough to be exempted from penalties, emphasizing that it is the taxpayer’s responsibility to file returns on time, irrespective of technical issues unless proven otherwise.

2. Union of India v. M/s. Filco Trade Centre Pvt. Ltd. (2019)

• Case Summary: The taxpayer had filed GSTR-1 late and was subjected to a late fee. The taxpayer argued that the late fee was disproportionate and requested relief.
• Outcome: The court upheld the provisions of the CGST Act, confirming that the late fee for delayed filing is mandatory as per the statute. The case emphasized that timely filing is a legal requirement, and penalties for non-compliance are enforceable.

3. M/s. Bharti Airtel Ltd. v. Union of India (2021)

• Case Summary: This case involved a dispute regarding the late filing of GSTR-1 and the imposition of a penalty under Section 47 of the CGST Act. Bharti Airtel challenged the penalty and argued that the delay was due to genuine issues related to the new tax system.
• Outcome: The court ruled that while late fees can be waived under certain circumstances, the GST Act does not give taxpayers an automatic right to waiver without just cause. The court held that technical glitches or procedural issues are not sufficient for full waiver of penalties.

4. Gujarat State VAT Tribunal v. Adani Wilmar Ltd. (2020)

• Case Summary: Although this case specifically addressed VAT compliance, it was crucial in establishing judicial principles regarding compliance deadlines and penalties for delays, which were later applied to GST matters, including filing GSTR-1.
• Outcome: The tribunal ruled that failure to adhere to filing deadlines leads to penalty imposition, underscoring the importance of filing on time.

Summary of Key Points for GSTR-1 Filing:

Conclusion

The due date for filing GSTR-1 is the 11th of the following month for monthly filers, and the 13th of the month following the quarter for quarterly filers. Late filing can attract a penalty under the CGST Act. The Constitution and GST Acts provide the framework for compliance, while judicial rulings clarify the application of penalties for delayed returns. Timely filing is crucial to avoid penalties and ensure smooth business operations.