Extension of Time Limit for Furnishing GSTR-1

Commissioner extends time limit for GSTR-1 filing under CGST Rules, 2017. Registered persons with turnover > 1.5 crore rupees: July 2017 to September 2018, deadline extended to October 31, 2018.

For October 2018 to March 2019, extended till 11th day of the following month. Exception: Taxpayers with GSTIN per notification No. 31/2018 have until December 31, 2018.

Supersedes earlier notifications but respects actions taken prior to supersession. Time limit for furnishing details or returns under sections 38(2) and 39(1) for July 2017 to March 2019 to be notified separately.

Aim: Facilitate compliance for specified taxpayers, aligning with GST regulations.