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<h1>Puducherry Amends GST Notification: GSTR-4 Returns for FY 2021 Due by May 31, 2021, per Section 148.</h1> The Government of Puducherry, through the Commercial Taxes Secretariat, has amended Notification G.O. Ms. No. 34 dated August 5, 2019. Under the authority of Section 148 of the Puducherry Goods and Services Tax Act, 2017, and on the Council's recommendations, a new proviso has been added. This proviso mandates that specified individuals must submit their GSTR-4 returns for the financial year ending March 31, 2021, by May 31, 2021. This amendment is effective retroactively from April 30, 2021. The order is issued by the Secretary to Government (Finance), Puducherry.