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GSTR 1 Penalty waived off for the period Jul 2017 – Nov 2019 – Time Limit for filing GSTR 1 is extended to 17.01.2020.

Introduction about GSTR 1

GSTR 1 is the monthly return or quarterly return that should be filed by a registered dealer. The registered dealer declares all outwards supplies in GSTR1 ( Sales or Sevices ).

When is due for GSTR 1?

The due dates for GSTR 1 are based on registered dealer turnover. The monthly file is mandatory when their business turnover exceeds Rs.1.5 Cr in the financial year and it is due on 10th of the subsequent month. The registered dealer can opt to a quarterly return when their business turnover does not exceed Rs. 1.5 Cr in the financial year and it is due on 10 th of the subsequent quarter.

Section: 47 of CGST Act Levy of Late fees

Any registered person who fails to furnish the details of outward supplies by the due date shall pay a late fee of Rs.25 per day {CGST Rs.25 and SGST Rs.25} ( Previously Rs.100 per day) [Rs.20 per day for NIL outward supplies ] during which such failure continues subject to the maximum amount of Rs.5,000/- {CGST Rs.5000 and SGST Rs.5000}.

38th GST Council meeting – Late fee waiver

The 38th GST Council meeting held on 18th December 2019. The council has decided to waive off late fee for delayed filing of GSTR 1 returns for the period July 2017 to November 2019.

The time limit for Late fee waiver

The council has given a time limit up to 10th Jan 2020 for those who have not yet filed their GSTR 1 returns. The penalty will be levy if they fail to file GSTR 1 before 10th Jan 2020.

Due Date further extended to 17th Jan 2020:

The Central Government, on the recommendation of the council, hereby makes the further extensions to 17th Jan 2020 from 10th Jan 2020 for a penalty waiver for filing of GSTR1 for the above said period vide Notification No:04/2020 Dt:10.01.2020.

E-Way Bill to be blocked

The council has also decided to block towards generation of E-way bill by the taxpayer, if they fails to file GSTR 1 returns for the 2 consecutive months.

Is GSTR 1 penalty automatic like GSTR 3B?

No. GSTR 1 penalty is payable by the taxpayer if they fail to file the GSTR 1 before 17th Jan 2020. However, the penalty is not automatic as like GSTR 3B penalty. The taxpayers have to include that penalty into GSTR 3B computation by manually and pay.


The taxpayers who have not filed their GSTR 1 for the period of July 2017 to November 2019 to be filed before 17th Jan 2020 to avoid a penalty for the same. Otherwise, the penalty will start on 18th Jan 2020. Penalty per day Rs.50 (CGST 25 and SGST 25)and maximum up to Rs.10000 (CGST5000 and SGST 5000) will leave for failings to file GSTR1.

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Manimaran Kathiresan (10.01.2020)

First Update on 22.12.2019

Recent Update on 10.01.2020


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