Notification No.: 38/2018 – Central Tax
Date of Notification: 24th August 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148: Special procedure for certain registered persons
- CGST Rules, 2017: Rule 59 (relating to Form GSTR-1)
- Amends: Notification No. 33/2018 – Central Tax dated 10th August 2018
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, in exercise of powers under Section 148, amended Notification No. 33/2018 – Central Tax to extend the due date for filing GSTR-1 for small taxpayers (aggregate turnover up to ₹1.5 crore) for the quarter July to September 2018, but only for taxpayers located in certain flood-affected areas.
As per the amendment, the revised due date for furnishing Form GSTR-1 for the quarter July–September 2018 is now 15th November 2018 for:
- Registered persons in the State of Kerala
- Those whose principal place of business is in Kodagu district, Karnataka
- Those whose principal place of business is in Mahe, Union Territory of Puducherry
This relief was granted in view of the adverse impact of monsoon floods on business operations in the affected regions.
