
Central Board of Indirect Taxes & Customs ("CBIC") has made the following Important Changes in Return Filing Process.
What is FORM GSTR-1?
FORM GSTR-1 is a statement of outward supplies which is filed:
When should you file FORM GSTR-1?*
For more details, please refer to Section 37 (4) and 39 (10) of CGST Act 2017, read with Notification No. 18/2022- Central tax dated September 28, 2022 and GSTN Advisory dated October 21, 2022
*Late filing of GSTR-1 will attract late fee