Extension of filing deadline for outward supplies returns; monthly filers get a short extra period, quarterly filers a slightly longer one. The Commissioner, on the Council's recommendation and invoking provisions of the Bihar GST Act and Rules, supersedes specified earlier notifications and extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period to a short period in the month succeeding the tax period, with a slightly longer succeeding-month period for registered persons required to furnish quarterly returns; the notification is effective from the stated date.