Notification No. 57/2017
Date: November 15, 2017
Subject: Special procedure for quarterly furnishing of FORM GSTR-1 by small taxpayers.
Description:
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons required to furnish FORM GSTR-1 on a quarterly basis. Due dates are prescribed separately for the quarters July–September 2017, October–December 2017 and January–March 2018. The notification is issued under section 148 to reduce compliance burden on small taxpayers.