Notification No. 71/2018
Date: December 31, 2018
Subject: Extension of due date for furnishing FORM GSTR-1 under special procedure
Description:
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to December 2018 up to 31 March 2019 instead of 31 December 2018. The measure continues the special return filing relaxation for specified classes of taxpayers.
Amendment:
This notification amends notification No. 43/2018