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<h1>Due Date Extended for FORM GSTR-1 Submission for Small Taxpayers in Kerala, Kodagu, and Mahe to Nov 15, 2018.</h1> The notification specifies the due date for the quarterly submission of FORM GSTR-1 for taxpayers with an aggregate turnover of up to 1.5 crores for the quarter from July 2018 to September 2018. It amends a previous notification to allow registered persons in Kerala, Kodagu district in Karnataka, and Mahe in the Union territory of Puducherry to file their returns electronically by November 15, 2018. This amendment is issued under the authority of the Central Goods and Services Tax Act, 2017, by the Central Government of India.