Notification No. 38/2018
Date: August 24, 2018
Subject: Extension of due date for quarterly FORM GSTR-1 (July–September 2018) for specified areas
Description:
Issued under section 148 of the CGST Act, this notification amends Notification No. 33/2018 to extend the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 15 November 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The extension ensures relaxation for quarterly filers in affected regions.
Amendment:
This notification amends notification No. 33/2018
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