filing of gst returns

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when the new rule of filing gst returns after 3 months period Will apply ?

if any person register in gst portal in October or November when he will have to file gstr 1
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from the m/o oct .. gstr 1 is filed quarterly subject to t/o of the previous year dont exceed rs 1.5 cr . . . 

person registered in the m/o oct or nov .. shall file gstr 3b monthly for payment of tax but gstr 1 2 3 will be filed quarterly .

If registeration confirmed in Oct then he has to start with Oct Return as First Return (Section 40)


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