The last date for filing of return in FORM GSTR-1 for all taxpayers for the relevant periods, as shown in the Table below, has been extended to 10th January, 2018.

Table

Sl. No.	Class of Taxpayer	Return	Previous last date	Revised last date
1	Registered  persons having Aggregate turnover of  up to 1.5 crore rupees in the preceding financial  year or  the  current  financial  year	Quarterly return in FORM GSTR-1 for July – September, 2017	31st December, 2017	10th January, 2018
2	Registered  persons  having  aggregate turnover  of  more  than  1.5 crore  rupees in  the  preceding  financial  year  or  the  current  financial  year	Monthly returns in FORM GSTR-1 for July-October, 2017	31st December, 2017	10th January, 2018

Extension of GSTR-1 filing deadline: revised due date set to 10 January for specified taxpayers and periods. Extension of the deadline for filing FORM GSTR-1 revises the due date from 31st December, 2017 to 10th January, 2018 for specified taxpayer classes. Registered persons with aggregate turnover up to 1.5 crore must file the quarterly FORM GSTR-1 for July-September 2017 by 10th January, 2018. Registered persons with aggregate turnover exceeding 1.5 crore must file the monthly FORM GSTR-1 for July-October 2017 by 10th January, 2018.