Quarterly filing of Form GSTR-1 option once chosen cannot be changed

Quarterly filing of Form GSTR-1 option once chosen cannot be changed in the remaining part of the financial year 2017-18. Such taxpayers cannot file Monthly returns.

Quarterly filing of Form GSTR-1

Taxpayers, who have opted for Quarterly filing of Form GSTR 1, please note:

1. Once you have chosen the option ‘Quarterly’, you cannot change this option in the remaining part of the financial year 2017-18. Thus, you will be required to file Quarterly returns and you cannot opt for Monthly filing of returns.

2. Return Filing for Quarter July to September 2017 is as below:

(a) If you have filed Form GSTR 1 for July 2017, you have to file GSTR 1 for August and September, by choosing the Return period ‘September 2017 GSTR 1’.

(b) If you have NOT filed Form GSTR 1 for July 2017, you will have to first file Form GSTR 1 for July 2017 and then file Form GSTR 1 for August and September, by choosing the Return period ‘September 2017 GSTR 1’.

(3) Form GSTR 1 for filing next Quarterly Return (October to December 2017), will be made available after December 2017

Quarterly filing of Form GSTR-1

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