Extension of compliance due dates: GST return and compliance timelines now extended to end of August for affected filings. Amends Notification No. 35/2020-State Tax by substituting two specific earlier due dates with later dates in August 2020, thereby extending the due dates for affected GST returns and compliance obligations that fell within the specified period. The amendment modifies clause (i) of the first paragraph of the principal notification to replace the original date references with the substituted August dates, operating under the Maharashtra Goods and Services Tax Act, 2017 and issued on the Council's recommendations.