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<h1>Govt Extends GSTR-1 Filing Deadline for Small Taxpayers; Special Provisions for Kerala, Karnataka, Puducherry, Andhra Pradesh.</h1> Notification No. 43/2018 issued by the Central Government extends the deadline for filing FORM GSTR-1 for taxpayers with an aggregate turnover up to 1.5 crore rupees. The notification, effective from September 10, 2018, specifies new deadlines for various quarters from July 2017 to March 2019. Special provisions are made for taxpayers in Kerala, Kodagu district in Karnataka, Mahe in Puducherry, and Srikakulam district in Andhra Pradesh, allowing them to file electronically by extended dates. The notification supersedes previous notifications and sets a timeline for future notifications regarding filing deadlines.