What's New: Amendment to Notification No. 32/2018-Central Tax issued.
New Proviso: Registered persons in Kerala, Kodagu district (Karnataka), and Mahe (Puducherry) must file GSTR-1 for July and August 2018.
Revised Dates: July 2018 filing due by October 5, 2018, and August 2018 filing by October 10, 2018.
Purpose: Provides extended deadlines for taxpayers in these regions.
Government Effort: Aimed at easing compliance burden due to specific circumstances.
Reminder: Timely submission avoids penalties.
Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.