Dues Dates for filing GSTR-1

To reduce the compliance burden on the small tax payers, government has enabled the quarterly filing of GSTR-1 for those tax payers whose annual aggregate turnover is less than Rs 1.5 crores.

The tax payers with annual turnover less than Rs 1.5 crores should file GSTR- 1 for the quarter July to September on or before 10th January 2018. Even if the tax payer does not have any sales during the quarter, he has to file nil return.

However, the tax payers with annual turnover more than Rs 1.5 crores have to file GSTR-1 monthly. The due dates for filing GSTR-1 for the months of July to December is 10th January 2018

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