Extension of GSTR-2 filing deadlines grants a limited additional window to furnish inward supply details. The Commissioner, on the Council's recommendation and under the CGST Act's proviso to the filing requirement, extends the time for furnishing details of inward supplies in FORM GSTR-2 for the named months by prescribing specific limited windows in September for submission; the notification takes effect from its date of issue and is noted to be superseded by a subsequent notification.