Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 for July and August 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The returns may be furnished on or before 05 October 2018 and 10 October 2018 respectively, providing region-specific compliance relief.

Amendment:

This notification amends notification No. 32/2018