GST notification amendment adds May applicability to the proviso, with the change deemed effective from June. Amendment adds the words and figure 'and May, 2021' after 'April, 2021' in the second proviso of notification No. 83/2020 State Tax; made under the second proviso to sub section (1) of section 37 read with section 168 of the Chhattisgarh GST Act on the Commissioner's recommendation; the amendment is deemed to have come into force from 1 June 2021.