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        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.

        <h1>Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal.</h1> The notification amends a prior GST notification to require that registered persons in Kerala, those with principal places of business in Kodagu district (Karnataka), and those in Mahe (Puducherry) must furnish FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.

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