First GSTR 1 is to be filed by 5th September.Have mentioned in this articles how the details are to be submitted. Due date for filing GSTR 1 of July 2017 is 05TH SEPTEMBER 2017.
Though there is no mention of GTA in the GST Act & Rules, however as per Explanation to 9(iii) of Notification No. 11/2017-Central Tax (Rate), Dt.: 28th June, 2017 & Paragraph 2 Clause (ze) to Notification 12-2017 dated 28 June 2017, Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
