Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of July, 2018 and August, 2018 - 37/2018 - Central GST (CGST)
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Form GSTR-1 filing deadlines extended for specified Kerala, Kodagu and Mahe taxpayers for specified months. The amendment mandates electronic furnishing of FORM GSTR-1 for July and August 2018 through the common portal by specified deadlines in October 2018 for registered persons in Kerala, registered persons with principal place of business in Kodagu district (Karnataka), and registered persons with principal place of business in Mahe (Puducherry), by inserting a proviso into the earlier notification under the CGST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form GSTR-1 filing deadlines extended for specified Kerala, Kodagu and Mahe taxpayers for specified months.
The amendment mandates electronic furnishing of FORM GSTR-1 for July and August 2018 through the common portal by specified deadlines in October 2018 for registered persons in Kerala, registered persons with principal place of business in Kodagu district (Karnataka), and registered persons with principal place of business in Mahe (Puducherry), by inserting a proviso into the earlier notification under the CGST Act.
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