Notification No. 71/2017
Date: December 29, 2017
Subject: Special procedure for quarterly filing of FORM GSTR-1 by small taxpayers
Description:
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as eligible to file FORM GSTR-1 on a quarterly basis for the periods July–September 2017, October–December 2017 and January–March 2018. The due dates for each quarter are separately specified.
It is issued in supersession of Notification No. 57/2017–Central Tax.
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