What is GSTR-1?
GSTR-1 could be a monthly or quarterly return that should be
filed by every registered dealer.
It contains details of all outward provides i.e sales.
The return has a total of 13
sections.
Who should file GSTR-1?
Every registered person is
required to file GSTR-1 irrespective of whether there are any transactions
during the month or not.
The following registered persons are exempt from filing the return:
1. Input Service Distributor
2. Composition Dealers
3. Suppliers of online information and database
access or retrieval services (OIDAR), who have to pay tax themselves (as per
Section 14 of the IGST Act)
4. Non-resident taxable person
5. Taxpayer liable to collect TCS
6. Taxpayer liable to deduct TDS
AIAT Pvt Ltd
Add:- 15 Bhande Plot, Umred Road Nagpur.
Email:- info@aiatindia.com
Cont:- 9604121000
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