In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 2017), on the recommendations of the Council, the following amendment is hereby made in the Notification (15/2020), No. KGST.CR.01/17-18 dated the 12th November, 2020 published in the Karnataka Gazette, Extraordinary, Part IV A, No. 546 dated 12th November, 2020, namely:– In the said notification, after the proviso, the following proviso shall be inserted, namely:- “Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under subsection (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”.