Time extension for filing FORM GSTR-1 grants later filing windows for outward supply returns under Assam GST notification. The Commissioner of State Tax, on Council recommendation and under the second proviso to sub section (1) of the Assam Goods and Services Tax Act, extends the filing period for details of outward supplies in Form GSTR-1 by prescribing later filing windows for the months specified in the notification, effective from the notification's commencement date.