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Quaterly gstr1 return turnover below 1.5 cr

11 December 2017

sir I had filed my gstr1 for the month of July. now I want to file gstr1 for the month of August and September . is there is separate return form for quaterly geturn fileing or as same just as July return filing.

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10 Replies

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 11 December 2017

You can file GSTR 1 for the month August and September in the quarter Return Of "JULY-SEPTEMBER" without including of July month details...

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Tejpal Jain (197 Points)
Replied 11 December 2017

is there quaterly return form is available on portal. if yes where to find it.

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 11 December 2017

In current scenario GSTR 1 return not ready to filing. This is under construction by CBEC. Wait on further availability for filing GSTR returns....

Sag Android (27 Points)
Replied 12 December 2017

@ Tejpal Jain

quaterly return format is applicable from 3rd Quarter i.e. Oct to Dec, until then you need to file monthly return even u have turnover bellow 1.5 cr so not wait for any form

Simple (Java Consultant) (104 Points)
Replied 22 December 2017

I have been regularly logging into www.gst.gov.in this month (December 2017) and on selecting GSTR1 on Returns Dashboard for August, it had prompted me to select if my turnover was below Rs.1.5 crores in this F.Y.2017-18 and I had selected "yes". Then it further gave a choice to opt for "quarterly returns" and I again selected "yes". Upon submission, I received a success message on screen and I also received an email and SMS that I have opted for quarterly returns option.

Now when I login and try to navigate through returns dashboard GSTR1 for August, October and November 2017 are disabled where as September and December are still enabled because I had selected quarterly returns option. I still don't see a separate quarterly returns GSTR1 form and I think I will have to fill August and September invoices and details into a single September GSTR1 return.

However, after entering August dated invoices, the GSTR1 summary screen and even the "Preview" PDF shows only number of invoices of September and not of August in the summary counts on the main GSTR1 page. However, if I click to go to relevant detailed sections, August invoices that I entered are also present.

I am hoping for some clarity on GST website itself if I should go ahead and submit September return with August and September data even though their summary counts shows only September data and not of my August invoices. What if its still a work-in-progress version and if I submit and file this above form and then they say now here's a new quarterly GSTR1 form but since you already filed September form then now I will not be able to add the same invoices in the new quarterly form until they delete Aug and Sep invoices from my above September GSTR1?

@ Raja P M, "In current scenario GSTR 1 return not ready to filing. This is under construction by CBEC. Wait on further availability for filing GSTR returns...." <-- Did you see some instructions or note on GST website and that's why you said this? I see it has been 10 days since your above post. Has there been any more recent updates about whether September GSTR1 only should be filed with Aug and Sep data immediately in the current state on GST website?

@ Sag Android, "quaterly return format is applicable from 3rd Quarter i.e. Oct to Dec, until then you need to file monthly return even u have turnover bellow 1.5 cr so not wait for any form" <-- Do you have any further updates on this post? GST website has already asked and provided an option for Quarterly Returns when selecting August 2017 GSTR1 on Returns Dashboard.

Here's the email received from Government Communication arm (Sampark):

======================

Subject:Advisory to taxpayers liable to file GSTR-1

From:no-reply @ sampark.gov.in

Date:Tuesday, December 12, 2017, 3:55:12 PM GMT+5:30

Dear Taxpayer,

The taxpayers whose aggregate turnover during preceding financial year exceeded Rs. 1.5 Cr or the new registrants who estimate their turnover to exceed Rs. 1.5 Cr during current financial year, have to file return on monthly basis. Filing of GSTR-1 for the tax period of August, 2017 and onwards is likely to commence soon. In the meantime, such taxpayers can upload the invoices for August, September, October 2017 to avoid last minute rush.

The taxpayers whose aggregate turnover during the preceding financial year remained upto Rs. 1.5 Cr or the new registrants who estimate their turnover to remain upto Rs. 1.5 Cr during current financial year, but who intends to file return on monthly basis, can also upload the invoices for the month of August, 2017.

All other taxpayers liable to file GSTR-1 shall upload the invoices and file GSTR-1 for the quarter ending September, 2017 after the option to file the same is available on the portal. The taxpayers eligible to file return on quarterly basis but have already filed the return for the month of July, 2017, shall have to upload the invoices of August and September jointly and have not to include the invoices of July month again.

The taxpayers who have not filed GSTR-1 for the month of July, are advised to file the same quickly as they will not be able to file GSTR-1 for remainder of quarter (August-September) till they have filed GSTR-1 of July.

Regards

GSTN Team

======================

1 Like

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 23 December 2017

Dear Simple.,

I appreciate your updations and Your involvements...

(Did you see some instructions or note on GST website and that's why you said this?)

How to I reply this question...?

The GST portal is not working properly at any stage and forms with consfusion. Also they are without construction the sysytem. But, Impliment the GST from 1st July. From the date of impliment the GST System kills to all. Especially Tax Consultants. As A consultant I face many more difficulties and Problems. Also I'm Checking the portals and the availabilities. So, Only I reply the Above.

I understand the GST System is not ready for fully. So, Only they postponed all forms with periodically. But, My clients not feel it's good and can't satisfied...

Now.,

Once again (as per your above reply) the difficults came on GSTR 1 (Quarterly). Also I replied many more times about the systems...

Anyway GOOD LUCK

2 Like

Simple (Java Consultant) (104 Points)
Replied 26 December 2017

I found this advisory on GST website that confirms that I can file August and September invoices into September form.

Hope this helps everyone on this thread and anyone looking for this information.

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https://www.gst.gov.in/newsandupdates/read/165

Advisory for Taxpayers Filing of Quarterly Returns FORM GSTR1

18/12/2017

Taxpayers opting for quarterly filing of return will have to select the last month of the quarter from the drop down menu. However, for the month of July 2017, GSTR-1 has to be filed separately by all taxpayers, as option to file quarterly returns is applicable for returns from August 2017 onwards.
If a taxpayer opts to file quarterly return, and their annual turnover is less than Rs 1.5 Cr (on basis of their turnover in previous financial year or in case of new registration obtained after 1st July 2017, expected turnover for current financial year), then in such cases GSTR-1 of August, 2017 is disabled and he can file details for August and September, 2017 in GSTR 1 of September,2017 and so on.
Thus, taxpayers who opt for quarterly return filing will have to file GSTR-1 of the various tax periods in the following manner:
- For July: Monthly (by choosing July from drop down menu)
- For 2nd Quarter (August and Sept): Quarterly, by choosing Sept.
- For 3rd Quarter (Oct-Dec): Quarterly, by choosing December
Taxpayer who has already filed GSTR 1 for July 2017, will not be able to revise the same. However, amendment relating to invoices and other relevant document of July 2017 can be made through amendment Table (Table 9).
Once taxpayer has chosen the option "Quarterly", they cannot change this option in the remaining part of the financial year 2017-18. Thus, they will be required to file Quarterly returns and they cannot opt for Monthly filing of returns during current financial year.

S Sudhakar Rao (4 Points)
Replied 17 January 2018

I have filed GSTR3B for July to Oct. Nov I am unable to file. as our turn over is less than 1.5 cr, in Dec I opted quarterly. now I am filling GSTR3B of Dec. the error shows that GSTR3B OF PREVIOUS PERIOD NOY FILED. pl suggest.

Ramachandran S (Chartered Accountant) (717 Points)
Replied 17 January 2018

Only GSTR-1 can be on a quarterly basis if turnover is less than Rs.1.5 crore. Presently, GSTR-3B should be on monthly basis only. Hence, without filing GSTR-3B for November, you cannot file GSTR-3B for December.

Simple (Java Consultant) (104 Points)
Replied 18 January 2018

Please note that Service Tax has to be paid monthly and GSTR3B summary return has to be filed every month. Only the detailed GSTR1 has to be filed every quarter.

Please pay and file November and December GSTR3B. Then file Oct-to-Dec figures in December GSTR1.

Hope this helps.