GSTR 1 for small taxpayers

For small taxpayers, whose annual turnover is below Rs.75 lakhs, can opt for composition scheme. If you opt for composition scheme, you need not have to file GSTR-1. but the due date for opting composition scheme is 16th August, 2017. If you not opt for composition scheme, You have to compulsorily file GSTR-1.

Tax based on aggregate turnover is only for composition scheme taxpayers.

Thnks for rply sir but what if I m not in Composition and doing B2C sales . Because there are lot of invoices in that case

In case of B2C sales you are required to fill invoice wise details only in case of inter state sale and invoice value greater than 2.5 lacs.In all other cases you only have to fill B2C sales table which is summary of total sale value and place of supply and no individual bills need to be entered.

Is HSN wise summary mandatory for small tax payers.. ?? Say my PY Annual Turnover was below 1.5 Cr. What all tables should I fill up.?

HSN Wise not necessary but qty details need to be given.