Extension of time for GSTR-1 filing: Maharashtra permits deferred filing windows under GST Act provisions. Extension of time limit for furnishing details of outward supplies in FORM GSTR-1 is authorised under the Maharashtra Goods and Services Tax Act, 2017 by exercise of the second proviso to sub section (1) of section 37 read with section 168. The Commissioner, on the recommendations of the Council, prescribes alternative filing windows for the specified months and declares the notification effective from the date of issuance.