Furnishing GSTR-4 return required for the relevant financial year, with a retroactive deemed effective date. The amendment requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, by inserting a proviso into Notification No. 21/2019-State Tax; the notification is deemed to have come into force from the 30th day of April, 2021.