New Amendment: Notification No. 34/2018-Central Tax revised.
Scope: Applies to registered persons in Kerala, Kodagu district (Karnataka), and Mahe (Puducherry).
Filing Requirement: GSTR-3B for July and August 2018 must be submitted electronically.
Revised Dates: July 2018 filing due by October 5, 2018, and August 2018 filing by October 10, 2018.
Background: Aimed at facilitating compliance considering specific circumstances.
Reminder: Timely submission crucial to avoid penalties.
Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.