Simplified Filing for Small Taxpayers – Quarterly Return Facility Introduced

Notification No.: 57/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 148 (Special procedure for certain registered persons)
  • Section 38(2) (Inward supplies – GSTR-2)
  • Section 39(1) (Monthly return – GSTR-3)
• Integrated GST Act: Not applicable

Summary of Notification

1. Special Procedure for Quarterly GSTR-1 Filing by Small Taxpayers (Up to ₹1.5 Crore Turnover):
   The Central Government, exercising powers under Section 148, notifies that registered persons having aggregate turnover up to ₹1.5 crore (in the previous or current financial year) shall file Form GSTR-1 quarterly, as per the schedule below:

This special procedure relieves small taxpayers from monthly compliance burden for outward supply reporting.

2. Time Limits for GSTR-2 and GSTR-3 (July 2017 – March 2018):
   The notification clarifies that the time limits or procedures for filing GSTR-2 and GSTR-3 for the corresponding periods shall be notified separately in the Official Gazette.

Source: Notification No.: 57/2017 – Central Tax