GST Practitioner
55067 Points
Posted on 11 December 2019
As per Notification 45/2019 CT :
Whose aggregate turnover is below 1.5 crore is required to file Qtly GSTR 1.
As per Notification 46/2019 CT
Whose turnover is above 1.5 crore is required to file GSTR 1 monthly.
And GSTR 3B need to file by every taxpayer On monthly basis