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 |
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…