If a taxpayer
opts to file quarterly returns if their annual turnover is less than Rs 1.5 Cr
(on basis of turnover in previous financial year or this financial year ), then
GSTR 1 of Aug, 2017 is disabled and he can file details for Aug and Sep, 2017
in GSTR 1 of September, 2017 and so on.
Taxpayer has
now been provided with Table 9 of Form GSTR 1, to give amendment details of
invoices/ credit or debit notes etc. of previous period.
Kindly Note: while filing Quarterly
return only Aug & Sep data to be mentioned July Return to be filed
separately.
Kindly select the appropriate option
while filing the GSTR-1. Once option is selected, it can’t be changed. Quarterly
return is not compulsory, you have choice to select. (for T/0 below 1.5Cr) Once
you select Quarterly return mode, you have to follow this scheme for whole
year.
No comments:
Post a Comment