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<h1>West Bengal Extends FORM GSTR-1 Filing Deadline for May 2021 by 15 Days Under GST Act 2017.</h1> The Commissioner of State Tax, West Bengal, has issued a notification extending the due date for filing FORM GSTR-1 for the tax period of May 2021 by 15 days. This amendment is made under the powers conferred by the West Bengal Goods and Services Tax Act, 2017, and follows the recommendations of the GST Council. The amendment adds 'May, 2021' to a previous notification, effectively extending the deadline. This notification is retroactively effective from June 1, 2021.