Uttarakhand extends GSTR-1 filing deadlines for small taxpayers u/s 148; new dates for 2018-2019 quarters announced.

The Government of Uttarakhand has issued a notification extending the due dates for filing FORM GSTR-1 for taxpayers with an aggregate turnover of up to 1.5 crore rupees. This extension applies to the quarters of July-September 2018, October-December 2018, and January-March 2019, with respective deadlines of October 31, 2018, January 31, 2019, and April 30, 2019. This decision, made under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, aims to facilitate compliance for small taxpayers by allowing additional time to furnish details of outward supplies. Further notifications will be published in the Official Gazette.

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