Due date extension for GSTR-1: high-turnover taxpayers granted a later monthly filing deadline for April-June returns. The Commissioner of State Tax, under the second proviso to sub section (1) of section 37 read with section 168 of the Assam Goods and Services Tax Act, 2017, extends the time for furnishing FORM GSTR-1 for registered persons whose aggregate turnover in the preceding or current financial year exceeds the specified threshold, for the months of April, May and June 2019, until the eleventh day of the month succeeding each such month; time limits under sections 38(2) and 39(1) for July 2017-June 2019 to be notified later.