Please be informed that the deadline for submission of the first returns is on or before 31 May 2015 for GST Registered Business where his first taxable period is from 1 April 2015 - 31 April 2015 as indicated in the registration approval letter.
The deadline above has been extended to on or before 14 June 2015. Failure to submit by such date would result in an assessment to be undertaken by the Customs Department under Section 43 of the GST Act 2014.
Source: RMCD-GST