As per latest notification issued by the CBDT, there is a small change in the GSTR returns to be filed for the months of Apr 2018 to June 2018.
The Changes are Summarised below :-
For Registered Persons having aggregate turnover exceeding Rs. 1.50 Crores during the preceeding year, the Due dates are as follows :
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Effectively, for Registered persons having turnover above 1.50 crores, they have to file their GSTR 1 first and then file GSTR 3B along with payment of GST. This was the initial plan at the time of introduction of GST.
For Registered Persons having aggregate turnover less than Rs. 1.50 Crores during the preceeding year, the Due date for filing GSTR 1 is as follows :
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For all registered persons, the due date for filing GSTR 3B is as follows :-
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The relevant notifications are reproduced below