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    <title>Notification to amend notification No.101/GST-2, dated 15.12.2020 to extend the due date for FORM GSTR-1 for tax period of May, 2021 under the HGST Act, 2017</title>
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    <description>The Commissioner of State Tax amends Notification No.101/GST-2 (15 December 2020) by inserting the words &quot;and May, 2021&quot; after &quot;April, 2021&quot; in the second proviso, thereby extending the temporal scope of the proviso to include the May 2021 tax period for Form GSTR-1 filing.</description>
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      <description>The Commissioner of State Tax amends Notification No.101/GST-2 (15 December 2020) by inserting the words &quot;and May, 2021&quot; after &quot;April, 2021&quot; in the second proviso, thereby extending the temporal scope of the proviso to include the May 2021 tax period for Form GSTR-1 filing.</description>
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