Extends the due date for furnishing FORM GSTR-1 for July 2017 to September 2018 up to 31 October 2018. Prescribes due date as the 11th day of the succeeding month for October 2018 to March 2019. Provides separate extension for newly migrated taxpayers.

Effective Date: 10 September 2018

Previous Notification: Notification No. 18/2017 – Central Tax dated 8 August 2017; Notification No. 58/2017 – Central Tax dated 15 November 2017; Notification No. 18/2018 – Central Tax dated 28 March 2018; Notification No. 32/2018 – Central Tax dated 10 August 2018