Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.

Amendment:

This notification amends notification No. 44/2018