Extension of GST filing deadlines: administrative amendment substitutes later cutoff phrases to provide additional time for specified filings. The Commissioner amends a prior notification by substituting later deadline phrases for two entries in the notification's table, exercising powers under the first proviso to sub section (2) of Section 38, sub section (6) of Section 39 and Section 168 of the Goa Goods and Services Tax Act, 2017; the amendment effects an administrative extension of GST filing deadlines for the specified entries without altering substantive filing obligations.