- A special procedure has been prescribed for such taxpayers vide notification no. 57/2017-Central Tax dated 15.11.2017.
- Such taxpayers need to file GSTR-1 on a quarterly basis.
- The last date for filing GSTR-1 for such taxpayers for the period July-Sep 17 is 31.12.2017, Oct-Dec 17 is 15.02.2018 & Jan-March 2018 is 30.04.2018.
- It is also clarified that the registered person may opt to file FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up to Rs. 1.5 Crore.
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