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<h1>Uttarakhand Amends GST Notification: GSTR-4 Filing Deadline Extended to May 31, 2021, per Section 148 Authority.</h1> The Government of Uttarakhand has amended Notification No. 430/2019, allowing certain persons to file their GSTR-4 returns under the Uttarakhand Goods and Services Tax Rules, 2017, for the financial year ending March 31, 2021, by May 31, 2021. This amendment, made in the public interest and based on the Council's recommendations, is enacted under the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017. The notification is effective retroactively from April 30, 2021.