GSTR-1 filing deadline extension for eligible small taxpayers; quarterly returns rescheduled and electronic filing deadline clarified. Extends Form GSTR-1 filing deadlines for registered persons within the eligible small taxpayer class, prescribing specific extended due dates for each quarter from July 2017 through March 2019 and superseding earlier notifications. Taxpayers registered under the referenced prior notification must file GSTR-1 for July 2017 to September 2018 electronically through the common portal by the consolidated deadline. Further time limits for furnishing the related details or returns under the return filing provisions will be notified later in the Official Gazette.