Notification No.: 37/2018 – Central Tax
Date of Notification: 24th August 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1): Furnishing details of outward supplies
- Section 168: Power to issue instructions
- CGST Rules, 2017: Rule 59 (relating to GSTR-1)
- Amends: Notification No. 32/2018 – Central Tax dated 10th August 2018
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, in exercise of powers under Section 37(1) and Section 168, amended Notification No. 32/2018 to extend the due dates for furnishing GSTR-1 for the months of July 2018 and August 2018 for registered persons in specific flood-affected regions.
The revised due dates for filing Form GSTR-1 are:
- 5th October 2018 for:
- Registered persons in the State of Kerala
- Those whose principal place of business is in Kodagu district in Karnataka
- 10th October 2018 for:
- Registered persons whose principal place of business is in Mahe, Union Territory of Puducherry
This relief measure was issued in view of the severe floods in Kerala and surrounding areas to ease compliance burden.
