GSTR-1 filing deadline extended for large taxpayers to a later date for March return by notification. The Commissioner, under the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017, inserted a proviso into Notification No.44/2018 Central Tax to require that details of outward supply in FORM GSTR-1 for March 2019 be furnished electronically through the common portal by the revised date specified in Notification No.17/2019, effecting a temporal change to the filing obligation for taxpayers meeting the notified aggregate turnover threshold.