New Delhi: 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 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 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 GSTR-1 return for 
July-October by December 31 and that for November by January 10. 
For the month of December, GSTR-1 is to be filed by February 10 and for subsequent months, it would be 10th day of the succeeding month.
