The Central Board of Indirect Taxes & Customs has issued revised due dates for filing of GSTR 1 for the period from July 2017 to September 2018 for assessee’s having turnover upto Rs. 1.50 crores and beyond.
The revised due dates are summarized as under:
| Applicable for | Period | Due Date |
| For assessee’s having turnover exceeding 1.50 crores | July 2017 – September 2018 | 31st October 2018 |
| October 2018 – March 2019 | 11th of succeeding month | |
| For assessee’s having turnover less than 1.50 crores and filing quarterly returns | July 2017 – September 2018 | 31st October 2018 |
| October 2018 – December 2018 | 31st January 2019 | |
| January 2019 – March 2019 | 30th April 2019 |