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<h1>Uttarakhand extends GSTR-1 filing deadlines for small businesses u/s 148, GST Act 2017. New dates announced.</h1> The Government of Uttarakhand has issued a notification extending the deadline for registered persons with an aggregate turnover of up to 1.5 crore rupees to file their quarterly GSTR-1 returns. Under this notification, the deadlines for filing GSTR-1 for the quarters July-September 2017, October-December 2017, and January-March 2018 are extended to December 31, 2017, February 15, 2018, and April 30, 2018, respectively. This extension is in accordance with section 148 of the Uttarakhand Goods and Services Tax Act, 2017, and will take effect from November 15, 2017. Further procedures will be announced in the Official Gazette.