Extension of filing deadline for Form GSTR-4: due date moved and deemed effective from an earlier month. The notification amends Notification No.57/GST-2 (26 April 2019) by substituting the second proviso's due date for filing FORM GSTR-4 for FY 2020-21 with the 31st day of July, 2021, under powers conferred by the Haryana Goods and Services Tax Act, 2017. The amendment is deemed to have come into force with effect from the 31st day of May, 2021.