Return filing deadline extension: GSTR-1 due date for May filings extended under GST amendment to prior notification. The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting 'and May, 2021' into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.
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Return filing deadline extension: GSTR-1 due date for May filings extended under GST amendment to prior notification.
The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting "and May, 2021" into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.
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