The Central Government, under the Central Goods and Services Tax Act, 2017, introduces a special procedure for GSTR-1 filing.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year are eligible.
Details of outward supply of goods or services for specified quarters must be furnished according to the table provided.
For July-September 2017 quarter, details are due by 10th January 2018.
For October-December 2017 quarter, details are due by 15th February 2018.
For January-March 2018 quarter, details are due by 30th April 2018.
Further extensions for July 2017 to March 2018 returns will be notified separately.
Compliance with these timelines is essential to adhere to GST regulations.
For more information, refer to the official notification by the Government of India.