Extension of GSTR-1 filing deadline for the affected tax period granted to the end of the succeeding month. Inserts a further proviso into the cited notification extending the time limit for furnishing details of outward supplies in FORM GSTR 1 for registered persons required to furnish returns under the return-filing provision, so that the GSTR 1 for the relevant tax period is to be furnished by the twenty sixth day of the month succeeding that tax period.