• The GST Council has decided to extend the deadline for filing GSTR-3B returns for July for taxpayers in Kerala to October 5, and for August to October 10.
• It has also decided to exempt relief items from abroad to the State from GST and Customs duty.

Background:

• As Kerala battles the worst natural calamity in a century, state and non-state players from across the globe have come forward to help the flood-ravaged state.
• The United Arab Emirates (UAE) has extended $100 million as financial assistance to rebuild the southern Indian state amid a host of other nations.
• The Maldives, which shares rickety ties with India under its present regime, also stepped in and offered $50,000 (close to Rs 35 lakh) assistance to Kerala.
• InChina, the Indian diaspora in association with the Malayalee Association has raised over Rs 14 lakh for the welfare of flood relief victims in Kerala.