Frequency for filing GSTR-1 taxpayers divided into two categories, taxpayers with annual aggregate turnover upto Rs. 1.5 crore or taxpayers with annual aggregate turnover more than Rs. 1.5 crore
As per the recommendations of the GST Council made at its 23rd meeting held at Guwahati on 10th December, 2017 for filing of the details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows:
Such taxpayers would be required to file Form 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 |
Such taxpayers need to file Form 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 |
CBDT has extended the due date for furnishing Return of Income for Assessment Year 2026-27 (FY 2025-26) in respect of…
Denying the accumulation of u/s 11(2) merely on grounds of a procedural delay in filing Form No. 10 is unsustainable…
Engagement of 05 Young Professionals CAs in the Office of Central Registrar of Cooperative Society on contractual basis The office…
Immunity u/s 270AA(2) in respect of a single transaction can not be denied to one assessee when the penalty was…
ITAT deleted addition u/s 69A towards jewellery found in search in view of Indian traditions, CBDT Instruction and High Court…
Documents obtained post search and information obtained from the public domain not incriminating material. Documents obtained by AO post search…