Notification No. 37/2018
Date: August 24, 2018
Subject: Extension of GSTR-1 due dates for specified disaster-affected areas
Description:
Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.
Effective Date: 24 August 2018
Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018