The Central Government has prescribed the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore under the Central Goods and Services Tax (CGST) Act, 2017.
As notified today, the returns for July – September, 2017 shall be filed on 31st December 2017. The due date for filing returns for the months October – December, 2017 is 15th February, 2018. Further, the returns for January – March, 2018 shall be filed on 30th April, 2018.
The GST Council’s last meeting held on 10th November had decided that the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons shall follow special procedure for furnishing the details of outward supply of goods or services or both.
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