Extension of Time for GSTR-2: September deadlines set by Maharashtra GST notification, effective from August under statutory provision. The Commissioner, under the proviso to sub section (2) of section 38 read with section 168 of the Maharashtra GST Act, has extended the filing period for furnishing details of inward supplies in FORM GSTR-2 for July and August to later specified windows in September, effective from 8 August 2017, thereby prescribing revised temporal limits for submission of those GSTR-2 returns.