This notification, issued under section 37 read with section 168, extends the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The due date for July 2017 to September 2018 is extended to 31 October 2018, and for October 2018 onwards, the return is to be furnished by the 11th day of the succeeding month. Special relief is also provided to newly migrated taxpayers.

Amendment:

Yes it has been amended through notification 63/2018,