- Taxpayers who have chosen the option ‘Quarterly’ , cannot change this option in the remaining part of the financial year 2017-18. Thus they will be required to file quarterly returns and they cannot opt for Monthly filing of returns.
- Return filing for quarter July- September 2017 is as below:
- If you have filed GSTR 1 for July 2017, you have to file GSTR 1 for August and September, by choosing the return period ‘September 2017 GSTR 1’.
- If you have not filed form GSTR 1 for July 2017, you will have to first file Form GSTR 1 for July 2017 and then file Form GSTR 1 for August and September, by choosing the return period ‘September 2017 GSTR 1’.
- Form GSTR 1 for filing next Quarterly Return (October to December 2017), will be made available after December 2017.
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