New Delhi, September 1 (KNN) Under the newly implemented Goods and Services tax (GST) in the country, the GSTR-1 for the supplies made in the month of July is supposed to be filed from September 1^st to September 5^th, Central Board of Excise and Customs (CBEC) notified.

As per the provisions of GST laws, every registered normal as well as causal taxpayer is supposed to file the details of outward supplies in the prescribed form GSTR-1.

CBEC further informed that the steps for uploading the invoices as well as the details of filling the GSTR-1 form are up on the GST portal.

Also the taxpayers are urged not to wait till the last date to upload the invoices, this appeal comes in the backdrop of a lot of cases in which the portal server went down due to the increased traffic hours before the deadline ends, causing a lot of problems to the taxpayers.

CBEC further notified that certain taxpayers are not required to file the GSTR-1, the list includes input service distributors, compositional dealers, suppliers of online information, data base access, retrieval services providers, non-resident taxable persons.

Also taxpayers that are liable to collect TCS and taxpayers that are liable to deduct TDS may not file the form.

(KNN/ DA)