CBIC extends due dates for Quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores in Kerala, Mahe and Kodagu

Aug 27, 2018 | by Avantis RegTech Legal Research Team


The Central Government has made amendment in Notification No. 33/2018- Central Tax, dated August 10, 2018, to insert the following proviso in the first paragraph of the said notification:

“Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for–

(i)                 registered persons in the State of Kerala;

(ii)               registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii)             registered persons whose principal place of business is in Mahe in the Union territory of Puducherry

shall be furnished electronically through the common portal, on or before the 15th November, 2018.”.

This decision was taken in view of the disruption caused due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka).

[Notification No. 38/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-38-2018-central_tax-English.pdf;jsessionid=7A1044D82FF4DB9E3DA6F02EDF2D28FE


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