Due Date for furnishing FORM GSTR-1 for the period from July 2017 to September 2018 has been extended till October 31, 2018 for all registered persons having the aggregate turnover above Rs 1.5 crores; This includes registered persons in Kerala, or whose principal place of business is in Kodagu (Karnataka) and Mahe (Puducherry).
Taxpayers filing quarterly returns, having aggregate turnover up to Rs 1.5 crores, can also file FORM GSTR-1 for the Quarters from July 2017 to September 2018 till October 31, 2018. Registered persons having aggregate turnover upto Rs 1.5 crores in Kerala, Kodagu (Karnataka) & Mahe (Puducherry), the due date for furnishing FORM GSTR-1 for the Quarter July 2018 to September 2018 would continue to remain as November 15, 2018. Suitable notifications enabling the due date extension have been issued.
Taxpayers who will now be migrating to GST as per Notification dated August 6, 2018, the last date for furnishing details of outward supplies of goods or services or both in FORM GSTR-1 & for filing the return in FORM GSTR-3B for July 2017 to Nov. 2018 has been extended till December 31, 2018.