Notification No. 72/2018
Date: December 31, 2018
Subject: Extension of due date for furnishing GSTR-1 for earlier tax periods.
Description:
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 44/2018–Central Tax dated 10.09.2018