Key Update: Extended Deadlines for GSTR-3B Filing

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.