You can try this in different locations that have a radiation hot spot but for some reason it didn’t work for me in the smaller spots.
I’d say at any point In the game that you come across a mission where you have to wear your gas mask for a longer period of time I would try this.
Note that this does not work in the random hazard zones that slowly kill you if you stand in them for too long.
Once you have your gas mask on and the watch starts counting down the time you have left I’d recommend making a quick save.
Then go to your backpack and dismantle all your filters until you only have one left. Should be below a minute.
My last filter was on 42 seconds.
Then wait for the filter to run out. Artyom will start to suffocate.
Quickly go into your satchel and craft ONE filter. Quickly put your only crafted filter on pressing down on the d-pad.
The achievement should then unlock. Quick load to get all your filters back
This can be unlocked on a couple levels in Volga I believe but I didn’t try myself until the Caspian level in a spider liar where I was forced to wear the gas mask for a long period of time.
I made a clip here for example on the windows 10 version while in the spider liar on the Caspian level waiting for Damir to restart the power to the lift.