Extension of GSTR-4 filing deadline permits eligible taxpayers to submit annual returns under amended notification. The notification inserts a proviso requiring persons covered by the principal notification to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, and states the amendment is deemed to have come into force on the 30th day of April, 2021.