Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 68/2018, 69/2018, 70/2018, 71/2018 and 72/2018 all dated 31st December, 2018 to extend the due dates for filing GSTR-1 and GSTR-3B for newly migrated taxpayers as mentioned in the table below:
| Forms | Category of Taxpayers | Period | Extended Due Date |
| GSTR-1 | Taxpayers having turnover up to Rs 1.50 crores and has opted for quarterly return and who have received the Provisional ID but could not complete the migration process earlier | For quarters between July, 2017 to December, 2018 | 31st day of March, 2019 |
| GSTR-1 | Taxpayers having turnover more than Rs. 1.50 crores and who have received the Provisional ID but could not complete the migration process earlier | July, 2017 to February, 2019 | 31st day of March, 2019 |
| GSTR-3B | For taxpayers who have received the Provisional ID but could not complete the migration process earlier | July, 2017 to February, 2019 | 31st day of March, 2019 |
For further information please refer the attached document.
Source: Central Board of Indirect Taxes & Customs
