Businesses with a turnover of up to Rs 1.5 crore will have to file GSTR-1 for July-September by January 10, 2018, as against December 31, 2017 earlier, as per a government notification.
For businesses with a turnover of more than Rs 1.5 crore, GSTR-1 has to be filed for July-October period by January 10.
Earlier these businesses were required to file GSTR-1 return for July-October by December 31. The same for the month of November is to be filed by January 10.
The GST Council had in November allowed businesses with a turnover of up to Rs 1.5 crore to file final returns GSTR-1 quarterly.
Businesses with a turnover of up to Rs 1.5 crore will have to file returns by February 15 for October-December and that for January-March by April 30.