Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 43/2018 and 44/2018 dated 10th September, 2018 to extend the due dates for filing GSTR-1 for specified categories of taxpayers as mentioned in the table below:
| Forms | Category of Taxpayers | Period | Extended Due Date |
| GSTR-1 | Taxpayers having turnover more than Rs 1.50 crores | July, 2017 to September, 2018 | 31st day of October, 2018 |
| October, 2018 to March, 2019 | 11th day of succeeding month | ||
| GSTR-1 | Taxpayers having turnover up to Rs 1.50 crores and has opted for quarterly return filing | For quarters between July, 2017 to September, 2018 | 31st day of October, 2018 |
| October-December, 2018 | 31st day of January, 2019 | ||
| January-March, 2019 | 30th day of April, 2019 |