Government has released notifications on 24th August 2018 to extend the due dates for filing returns under Form GSTR-3B and GSTR-1 by the registered persons in Kerala, registered persons whose principal place of business is in Kodagu district of Karnataka or in Mahe district of Puducherry due to severe floods in these areas. The extended due dates are as below –
| S.No. | Returns | Class of Taxpayers in these areas | Extended Due Dates |
| 1 | FORM GSTR-3B for July, 2018 | All Taxpayers | 5th October 2018 |
| 2 | FORM GSTR-3B for August, 2018 | All Taxpayers | 10th October 2018 |
| 3 | FORM GSTR-1 for the
quarter July to September 2018 |
Taxpayers having turnover upto Rs. 1.5 crores | 15th November 2018 |
| 4 | FORM GSTR-1 for July 2018
|
Taxpayers having turnover above Rs. 1.5 crores | 5th October 2018
|
| 5 | FORM GSTR-1 for August 2018
|
Taxpayers having turnover above Rs. 1.5 crores | 10th October 2018 |
