Extension of filing deadline for annual GST returns grants additional time to furnish FORM GSTR-9 under state tax rules. The notification amends a prior state tax notification to substitute the earlier due date for furnishing the annual return in FORM GSTR-9 with a later date. It records that the Commissioner of State Tax, exercising powers under the state GST law and rules on Council recommendation, issues this change and declares the amendment to be deemed effective from the original due date.