Notification No. 71/2018
Date: December 31, 2018
Subject: Extension of due date for quarterly GSTR-1 under special procedure
Description:
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 43/2018–Central Tax dated 10.09.2018