Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the quarter July, 2018 to September, 2018 - 38/2018 - Central GST (CGST)

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Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal. 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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Provisions expressly mentioned in the judgment/order text.

Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal.

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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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the quarter July, 2018 to September, 2018 - 38/2018 - Central GST (CGST)

Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal.

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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the quarter July, 2018 to September, 2018 - 38/2018 - Central GST (CGST)

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Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal.

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