Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 30 November 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh). The measure ensures special procedural relaxation.

Amendment:

This notification amends notification No. 43/2018