Extension of time for filing GSTR-2 returns; new submission windows set for July and August filings. The Commissioner of Taxes, exercising statutory powers and on Council recommendation, extends the time limit for furnishing details of inward supplies in FORM GSTR-2, prescribing revised submission windows: an early-September period for the July returns and a later September period for the August returns. The notification takes effect from its date of issue and adjusts the state-level filing timetable for the specified months.