GSTR-4 filing deadline extended; returns for financial year ending March 31 may be filed by May 31 under state GST amendment. The notification amends a prior departmental notification under section 148 to insert a proviso requiring persons to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to the 31st day of May, 2021; the amendment is deemed to have come into force on 30 April 2021.