The last date for filing of return in FORM GSTR-1, for different classes of taxpayers for the relevant periods, as shown in the Table below, remains 10th January, 2018. There has been no further extension of date for filing return in FORM GSTR-1.
Taxpayers may note that there is a fake notification regarding extension of date being circulated on social media. No extension of the last date for filing of GSTR-1 has been given.
Table
| Sl. No. | Class of Taxpayer | Return |
| 1 | Registered persons having aggregate turnover of
up to 1.5 crore rupees in the preceding financial year or the current financial year. |
Quarterly return in FORM GSTR-1 for July – September, 2017 |
| 2 | Registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year. | Monthly returns in FORM GSTR-1 for July-November, 2017 |