Taxpayers, who have opted for Monthly filing of Form GSTR 1, please note:
1) Taxpayers, who have opted for Monthly filing of Form GSTR 1, can do so for the month of July, August, September, October and November 2017, sequentially.
2) Return for a particular period can be filed if corresponding Returns (GSTR 3B and GSTR 1) for the previous months have been filed.
3) Once you have chosen the option ‘Monthly’, you cannot change this option in the remaining part of the financial year 2017-18. Thus, you will be required to file Monthly returns and you cannot opt for Quarterly filing of returns.
