27/06/2022
Every registered taxable person, Other than an input service distributor / Composition Taxpayer / Persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1
- You can apply for Quarterly filling of Form GSTR-1 under following condition:-
If your turnover during the preceding financial year was up to Rs. 1.5 Crore.
OR
If you are registered during the current financial year and expect your aggregate turnover to be up to Rs. 1.5 Crores.
- Form GSTR-1 needs to be filled evern if there is no business activity (Nil Returns) in the tax period.
