In view of the disruption caused due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the Central Government has extended the due dates for filing of the following GST returns by taxpayers registered in these areas:
| Sl. No. | Return | Class of taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) | Extended due date |
| 1 | FORM GSTR-3B for the month of July, 2018 | All taxpayers | 5thOctober, 2018 |
| 2 | FORM GSTR-3B for the month of August, 2018 | All taxpayers | 10thOctober, 2018 |
| 3 | FORM GSTR-1 for the quarter July to September, 2018 | Taxpayers having turnover upto Rs. 1.5 crore | 15thNovember, 2018 |
| 4 | FORM GSTR-1 for the month of July, 2018 | Taxpayers having turnover above Rs. 1.5 crores | 5thOctober, 2018 |
| 5 | FORM GSTR-1 for the month of August, 2018 | Taxpayers having turnover above Rs. 1.5 crores | 10thOctober, 2018 |
The relevant Notifications for the same shall be issued shortly.
