Notification No. 38/2018
Date: August 24, 2026
Subject: Extension of quarterly GSTR-1 due date for specified disaster-affected areas
Description:
Amends Notification No. 33/2018–Central Tax. Extends the due date for filing quarterly FORM GSTR-1 for July–September 2018 for specified registered persons in notified regions. Prescribes 15 November 2018 as the revised due date.
Effective Date: 24 August 2018
Previous Notification: Notification No. 33/2018 – Central Tax dated 10 August 2018