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<h1>Rajasthan extends GSTR-1 filing deadlines for small taxpayers u/s 148; new dates set for 2017-2018 quarters.</h1> The Government of Rajasthan has extended the due dates for taxpayers with an aggregate turnover of up to Rs. 1.5 crore to furnish FORM GSTR-1 for the quarters of July-September 2017, October-December 2017, and January-March 2018. The revised deadlines are January 10, 2018, February 15, 2018, and April 30, 2018, respectively. This extension is enacted under section 148 of the Rajasthan Goods and Services Tax Act, 2017, and supersedes the previous notification dated November 15, 2017, except for actions completed prior to this supersession. Further notifications will address the special procedure or extension for these periods.