GST being a tax on the event of “supply”, every supplier needs to get registered. However, businesses having Annual Aggregate Turnover (AATO) of more than the prescribed limit as per their business in the relevant State are required to obtain GST Registration.
The due date for filing of GSTR-1 monthly Return for normal taxpayers, for the period November, 2021 is 11th December, 2021.
In order to provide relief to small scale businesses of GST registered taxpayers, the Central Board of Indirect Taxes and Customs has published Quarterly Monthly Payment (QRMP) Scheme. It can be availed by taxpayers having an aggregate turnover of up to Rs. 5 crores.