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    <title>Seeks to extend the due date for FORM GSTR-1 for tax period of May, 2021 by 15 days</title>
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    <description>The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting &quot;and May, 2021&quot; into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.</description>
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      <description>The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting &quot;and May, 2021&quot; into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.</description>
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