In view of the disruption caused due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the Competent Authority has extended the due dates for filing of the following GST returns by taxpayers registered in these areas:  

Sl. No.	Return	Class of taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka)	Extended due date
1	FORM GSTR-3B for the month of July, 2018	All taxpayers	5th October, 2018
2	FORM GSTR-3B for the month of August, 2018	All taxpayers	10th October, 2018
3	FORM GSTR-1 for the quarter July to September, 2018	Taxpayers having turnover upto ₹ 1.5 crore	15th November, 2018
4	FORM GSTR-1 for the month of July, 2018	Taxpayers having turnover  above ₹ 1.5 crores	5th October, 2018
5	FORM GSTR-1 for the month  of August, 2018	Taxpayers having turnover  above ₹ 1.5 crores	10th October, 2018

 The relevant Notifications for the same shall be issued shortly.

Extension of GST return deadlines for taxpayers in flood affected Kerala, Mahe and Kodagu with revised filing dates. Extension of GST filing deadlines was announced for taxpayers registered in flood affected Kerala, Mahe and Kodagu. GSTR 3B for July and August 2018 by all taxpayers is extended to 5th and 10th October 2018 respectively. GSTR 1 for taxpayers above the turnover threshold for July and August 2018 is extended to 5th and 10th October 2018 respectively, while quarterly GSTR 1 for July-September 2018 for taxpayers below the turnover threshold is extended to 15th November 2018. Notifications to formalise these extensions will be issued shortly.