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Facility to furnish details of outward supply on quarterly basis

Facility to furnish details of outward supply on quarterly basis

Please note that, registered persons with aggregate turnover upto ` 1.5 Crore, can furnish details of outward supplies in Form GSTR 1 on quarterly basis instead of furnishing such details on monthly basis (Notification No. 57/2017 – Central Tax dated 15.11.2017 read with Notification No. 71/2017 – Central Tax dated 29.12.2017 and Notification No. 17/2018 – Central Tax dated 28.03.2018.