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    <description>Amends Notification No. 21/2018 C.T./GST to extend FORM GSTR 1 obligations for newly migrated taxpayers by substituting the return period &quot;July, 2017 to November, 2018&quot; with &quot;July, 2017 to February, 2019&quot; and replacing the filing due date &quot;31st day of December, 2018&quot; with &quot;31st day of March, 2019.&quot;</description>
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      <description>Amends Notification No. 21/2018 C.T./GST to extend FORM GSTR 1 obligations for newly migrated taxpayers by substituting the return period &quot;July, 2017 to November, 2018&quot; with &quot;July, 2017 to February, 2019&quot; and replacing the filing due date &quot;31st day of December, 2018&quot; with &quot;31st day of March, 2019.&quot;</description>
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