FAQ-GST Quarterly return by persons with turnover below 1.5 crores
Ans. Such a person can start filing GSTR-1, 2 and 3 on a quarterly basis starting from the quarter October-December, 2017. He shall have to file monthly GS’I’R-1, 2 and 3 for the months of July, August and September.
Ans. Every registered person, irrespective of turnover, needs to file GSTR-3B for the months of July to December, by the 20th day of the succeeding month.
Ans. Every registered person, irrespective of turnover, needs to file GSTR-1, 2 and 3 for the months of July, August and September. From October onwards, only taxpayers with turnover greater than Rs. 1.5 crore need to file monthly GSTR-1, 2 and 3.
Ans. In such a case, you shall avail monthly ITC on self-declaration basis. You will have to enter the details of the invoices of purchases from a quarterly filer in your monthly GSTR-2. These details will be reconciled with the GSTR-1 filed by your supplier at the end of the quarter.
Ans. Yes, you can start uploading invoices for supplies made during August and September. The due dates for filing GSTR-1, 2 and 3 for these months will be notified in due course.
Note:
As per the recommendations of the GST Council made at its 23rd meeting held at Guwahati on 10th December, 2017,
(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:
| Period | Dates |
| Jul- Sep | 31st Dec 2017 |
| Oct- Dec | 15th Feb 2018 |
| Jan- Mar | 30th April 2018 |
(b) taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency:
| Period | Dates |
| Jul- Oct | 31st Dec 2017 |
| Nov | 10th Jan 2018 |
| Dec | 10th Feb 2018 |
| Jan | 10th Mar 2018 |
| Feb | 10th Apr 2018 |
| Mar | 10th May 2018 |
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View Comments
my aggregate turnover of below 1.5 caror but my nature of business is service /labour supply my return filed by monthly basis in service sector please reply
Sir
We have opted for quarterly filing. Please advise if GSTR3B to filed monthly or quarterly for the moths of october, november and december.
I am getting an error or previous month GSTR3b Not filed
please advise
Thanks
Anuradha
IFILED JULY GSTR1 SEPERZTELY WHILE FILING SEPTEMBER ENDED QUARTERLY GSTR-1
I MISSED TO ADD AUGUST INVOICES PLEASE ADVISE HOW TO ADD AUGUST MISSED INVOICES CAN I ADD IN OCT-DEC QUARTERLY GSTR-1 RETURN
IS THERE ANY PROBLEM
THANKS JAYARAMAN R
my previous year turnover on tin no. (as provided by commercial taxation dept.) is below 1.5 crore however in same year turnover on my pan card (which will be checked in gstn) is above 1.5 crore.., (simple words last yr was having 2 business., A. on tin no. was below 1.5, B. on Pan no. above 1.5.., this year my total turnover (of both business) will be below 1.5 crore in the case., should i adopt quarterly basis gstr return or monthly basis. please suggest.
Please provide the notification for the above provision. This is recommendation by the council on 22nd council meeting but notification has not been released by CBEC. If any updation for the above provision Please clarify the provision with effective date.
Hi,
I have recently started my business. I am not sure if my turnover in the current year will cross 1.5 crore. Should I file quarterly or monthly return?? Also, if say in the middle of the year, my turnover crosses 1.5 crore should I switch to monthly return??
Hi ,
i registered GST on october 16th 2017. i do not yet have any business activities. ( planing to start export bussiness ) . what GSTR should i file. and when ?
If your turnover in the previous financial year is more than 1.5 crore you will file monthly return otherwise you can file quarterly return at the end of quarter Oct-Dec 2017.
Can you please provide the notification no where in the facility of filing quarterly return for the month of October onward is permitted for the taxpayers with less than 1.5 crores turn over