Notification No. 57/2017
Date: November 15, 2017
Subject: Quarterly filing of GSTR-1 for taxpayers with aggregate turnover up to ₹1.5 crore.
Description:
Eligible registered persons are allowed to furnish GSTR-1 on a quarterly basis.
Due dates for quarterly returns from July 2017 to March 2018 are prescribed.
The notification introduces a special procedure under section 148 of the CGST Act.
Effective Date: 15th November, 2017.
57-2017-CT-15.11.2017-due date …