Extension of GSTR-1 filing deadline for newly migrated taxpayers expands reporting months and delays final submission. Extends the deadline for furnishing details of outward supplies in FORM GSTR 1 for newly migrated taxpayers by substituting the earlier covered reporting months and earlier final submission date with an extended reporting window and a later final submission deadline under the second proviso to section 37(1) read with section 168 of the Central Goods and Services Tax Act, 2017.