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of <h1>Jammu and Kashmir Extends GSTR-1 Filing Deadlines for Small Taxpayers u/s 148 of GST Act 2017.</h1> The Government of Jammu and Kashmir, under section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017, has extended the due dates for filing FORM GSTR-1 for taxpayers with an aggregate turnover of up to 1.5 crore rupees. The revised deadlines are as follows: for the quarter July-September 2018, the due date is 31st October 2018; for October-December 2018, it is 31st January 2019; and for January-March 2019, it is 30th April 2019. This notification is effective from 10th August 2018.
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