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The government has extended by 10 days the last date for filing of final sales return GSTR-1 till January 10 under the Goods and Services Tax, sources said.

Businesses with the 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. For businesses with a turnover of more than Rs 1.5 crore GSTR-1 has to be filed for the period July-November by January 10.

Earlier these businesses were required to file a GST-1 return for July-October by December 31 and that for November through January 10.
For the month of December, GSTR-1 is to be filed by February 10 and for subsequent months, it would be the 10th day of the succeeding month.

The GST Council had in November allowed businesses with the turnover of up to Rs 1.5 crore to file final returns GSTR-1 quarterly. Businesses with the turnover of up to Rs 1.5 crore will have to file returns by February 15 for the period October- December and that for January-March by April 30.

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