Extension of GSTR 1 filing deadlines for high turnover taxpayers, imposing staggered monthly cutoffs and localized deadline relief.
Extends time limits for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above 1.5 crore: July 2017-September 2018 filings extended to 31 October 2018; October 2018-March 2019 filings to the eleventh day of the succeeding month. Taxpayers obtaining GSTIN under the relevant notification have filings for July 2017-February 2019 extended to 31 March 2019. District-specific electronic filing deadlines and an explicit extension for March 2019 to 13 April 2019 are also prescribed; related return time limits will be notified later.

GSTR-1 filing extension for small taxpayers allows staggered revised deadlines and mandatory portal filing for specified areas.
The Government of Gujarat extends deadlines for furnishing FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees for quarters July 2017 through March 2019, prescribing specific extended due dates by quarter. Electronic filing through the common portal is mandated by specified cutoffs for taxpayers in Kerala, Kodagu district, and Mahe, and for those who obtained GSTIN under the referenced state notification. The notification supersedes earlier state notifications as specified and notes that statutory time limits for related returns for the months July 2017 to March 2019 will be notified later in the Official Gazette.

GSTR 1 filing deadline extension for small taxpayers: quarterly outward supply returns allowed later with specified electronic filing rules.
The State notifies registered persons with aggregate turnover up to 1.5 crore rupees as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly, and prescribes extended submission deadlines for quarters from July 2017 through March 2019. Specific taxpayers in designated territories and newly registered GSTIN holders are required to file electronically for certain quarters. Time limits for related monthly returns will be notified subsequently.

Extended filing deadline for GSTR-1 for small taxpayers permits quarterly outward supply returns to be filed by revised dates.
The Central Government extends final due dates for FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, requiring quarterly furnishing of outward supply details for periods from July-September, 2017 through January-March, 2019 with specified staggered deadlines, including localized electronic filing extensions for Kerala, Kodagu, Mahe and Srikakulam, and an extended electronic filing date for taxpayers who obtained GSTIN under a later notification; related monthly return time limits for July 2017 to March 2019 will be notified subsequently.

Extension of GST transitional declaration deadline for portal technical failures, permitting later TRAN-1 and adjusted TRAN-2 filing timelines.
The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 up to 31st March, 2019 for registered persons prevented from timely filing by technical difficulties on the common portal; those filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. The amendment also adds a reference to section 125 after the reference to section 76 in rule 142(5).

Extension of GSTR-3B filing deadline for newly migrated GSTIN taxpayers; returns must be filed electronically via common portal.
Returns in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under notification No. 26/2018 must be furnished electronically through the common portal on or before the extended deadline inserted into notification No. 28/2018-State Tax.

GST return filing requirement: taxpayers with GSTIN under notification must file Form GSTR-3B electronically by the specified deadline.
The amendment requires taxpayers who obtained GSTIN under Notification No. 26/2018 to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, with submission due on or before 31st December 2018.

GST return filing requirement mandates electronic submission of GSTR-3B on the common portal for specified taxpayers by deadline.
Taxpayers who obtained GSTIN under notification No. 26/2018 and whose liability periods run from July, 2017 to November, 2018 must furnish the return in FORM GSTR-3B electronically through the common portal, with such electronic filings to be completed on or before the fixed deadline specified in the proviso.

Extension of GSTR 1 filing deadlines for small taxpayers: staggered quarterly due dates and special electronic filing provisions announced.
Notification extends FORM GSTR-1 deadlines for registered persons below the specified aggregate turnover threshold, prescribing staggered quarterly deadlines for outward supply details from July 2017 through March 2019, and mandates electronic filing by taxpayers in specified territories and newly registered taxpayers through the common portal; related monthly return time limits will be notified later.

Extension of TRAN-1 filing deadline allows affected registrants extra time to file TRAN-1 and submit TRAN-2 later.
Amendment permits the Commissioner, on Council recommendation, to extend electronic filing deadlines for FORM GST TRAN-1 where registrants faced technical difficulties on the common portal; those filing under the extension may submit the related statement in FORM GST TRAN-2 within an additional prescribed period.

Extension of GSTR-1 filing deadlines for small taxpayers, specifying quarter-wise staggered due dates and electronic filing requirement.
Notification S.R.O. No.379/2018 prescribes a special procedure and extended, quarter wise deadlines for furnishing FORM GSTR 1 by registered persons meeting the aggregate turnover threshold, supersedes earlier state notifications as specified, requires certain newly registered taxpayers to file electronically through the common portal by a specified earlier date for past quarters, and provides that statutory time limits for furnishing returns for the affected months and quarters will be notified subsequently.

Extension of time for GST ITC-01 declaration granted to CMP-04 filers; additional thirty days provided.
The Commissioner of State Tax extends the time limit for making the declaration in FORM GST ITC-01 for registered persons who filed applications in FORM GST-CMP-04 between 2 March 2018 and 31 March 2018, granting an additional thirty days from the date of issue of the notification under the Telangana GST rules.

GSTR-1 filing extension for small taxpayers grants staggered quarter-wise deadlines and special electronic filing provisions.
Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure with staggered deadlines for furnishing FORM GSTR-1 for quarters from July-September 2017 through January-March 2019 as specified in the Notification's Table. Electronic filing is mandated for taxpayers with principal place of business in Kodagu district for a specified quarter and for taxpayers who obtained GSTIN under a prior notification for the quarters from July 2017 to September 2018; further time limits for return filing for relevant months will be notified later.

Extension of time for GST ITC-04 filing: deadline extended for job-worker goods declarations during the specified period.
The Commissioner of State Tax extends the time limit to file FORM GST ITC-04 for goods dispatched to, received from, or transferred between job workers during July 2017 to June 2018, setting 30th September 2018 as the final date; this notification supersedes Notification No. 25/2017 except for prior actions or omissions under that notification.

Electronic filing requirement for FORM GSTR-3B imposed, mandating submission via common portal by specified deadline.
An amendment requires electronic submission of FORM GSTR-3B for the specified month through the common portal, mandating that the monthly return be furnished electronically via the common portal on or before the stated cut-off date, thereby prescribing the mode and timeline for filing.

Extension of GSTR-3B filing deadline for newly migrated taxpayers to file electronically via the common portal.
An extension allows taxpayers who obtained GSTIN under the migration notification to furnish FORM GSTR-3B for returns covering July 2017 to November 2018 electronically through the common portal by the prescribed final filing date; the amendment is issued under the state GST statute and implementing rules as an update to an earlier notification, establishing a transitional filing window and mandating electronic submission.

Declaration of 'no supply' value required in Form GSTR-9; amendment mandates disclosure in specified columns.
Corrigendum to Notification No.39/2018-State-Tax inserts, in Form GSTR-9 instruction No.3 for columns 5D, 5E and 5F, the sentence that the value of "no supply" shall also be declared in those fields.

Terminology correction: "Central" replaced by "State" in a State GST notification, amending rule references accordingly.
Corrigendum corrects terminology in the notification by directing that instances of the word "Central" in the cited parts of rule 97 be read as "State", specifically in sub rule (3) and in the Explanation to sub rule (8) item (e), thereby aligning the notification's text with State GST references.

Extension of GSTR-3B filing deadline for newly migrated taxpayers; specified earlier period returns must be filed by the extended deadline.
A proviso is inserted into prior Karnataka GST notifications extending the electronic filing requirement for FORM GSTR-3B: taxpayers who obtained GSTIN through the migration notification must furnish FORM GSTR-3B for the specified earlier periods electronically through the common portal by the extended deadline.

FORM GSTR-3B filing deadline extended for newly migrated GSTIN holders to file identified past-period returns electronically.
Inserts a proviso to prior Karnataka GST notifications requiring that returns in FORM GSTR-3B for the identified past tax periods by taxpayers who obtained GSTIN under the migration notification shall be furnished electronically through the common portal on or before the extended date.