Extension of GST return filing deadlines for taxpayers, providing staggered short-term extensions for GSTR-1, GSTR-2 and GSTR-3. The Commissioner, superseding Notification No. 8/2017-GST, extends time limits for furnishing returns under section 37(1), section 38(2) and section 39(1) for July 2017; deadlines are staggered by return type and turnover class, with GSTR-1 granted separate cut-offs by turnover, and GSTR-2 and GSTR-3 extended for all taxpayers; 'turnover' follows clause (112) of section 2 of the Act, and extensions for August 2017 will be notified later.