Notification No. 43/2018
Date: September 10, 2018
Subject: Special procedure for quarterly filing of GSTR-1 for taxpayers with turnover up to ₹1.5 crore.
Description:
Notifies quarterly filing of FORM GSTR-1 for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for quarters from July 2017 to March 2019. Provides extended timelines for taxpayers in specified disaster-affected areas and newly migrated taxpayers.
Effective Date: 10 September 2018
Previous Notification: Notification No. 57/2017 – Central Tax dated 15 November 2017; Notification No. 17/2018 – Central Tax dated 28 March 2018; Notification No. 33/2018 – Central Tax dated 10 August 2018