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of <h1>Sikkim Extends GSTR-1 Filing Deadline for Small Businesses to October 31, 2018, and December 31, 2018.</h1> The Government of Sikkim has issued a notification extending the deadline for filing GSTR-1 forms for registered persons with an aggregate turnover of up to 1.5 crore rupees. The extension applies to the period from July 2017 to March 2019. For the months from July 2017 to September 2018, the deadline is extended to October 31, 2018, and for October 2018 to March 2019, it is extended to the 11th of the succeeding month. Additionally, taxpayers who obtained their GSTIN under a specific notification have until December 31, 2018, to file for July 2017 to November 2018. Further deadlines under sections 38 and 39 will be announced later.
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