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<h1>Himachal Pradesh amends GST rules: GSTR-4 filing deadline for FY 2020-21 set for May 31, 2021.</h1> The Himachal Pradesh Excise and Taxation Department issued Notification No. 10/2021-State Tax, amending Notification No. 21/2019-State Tax. Under the authority of Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, the Governor, following the Council's recommendations, introduced a new proviso in the third paragraph of the original notification. This amendment mandates that specified individuals must submit their GSTR-4 returns for the financial year ending March 31, 2021, by May 31, 2021. The amendment is retroactively effective from April 30, 2021.