Notification No. 17/2018
Date: March 28, 2018
Subject: Quarterly filing of GSTR-1 for taxpayers with turnover up to ₹1.5 crore
Description:
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.
Effective Date: 28 March 2018