Bo began a small seasonal business in Alberta on July $1$st$,$ Year $1.$ The following shows Bo's sales of taxable supplies per quarter for the first fifteen months:

Quarter Sales in Quarter

July $$ September, Year $1$ $$2,000$

October $$ December, Year $1$ $$12,000$

January $$ March, Year $2$ $$20,000$

April $$ June, Year $2$ $$8,000$

July $$ September, Year $2$ $$1,000$

What date must Bo start collecting GST$?$

Multiple Choice

March $31,$ Year $2$

May $1,$ Year $2$

December $31,$ Year $1$

July $1,$ Year $1$