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<h1>Extension of GSTR-1 due date: notification inserts May filings into the proviso, deferring the return filing deadline.</h1> Amendment inserts May, 2021 into the second proviso of the principal notification, extending the filing concession to include Form GSTR-1 for May by adding the words 'and May, 2021' after 'April, 2021' in that proviso.