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    <description>The Government amends a prior notification to insert a proviso extending the deadline for specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, permitting filing up to 31st May, 2021. The amendment, effective from 30th April, 2021, was made under the Government&#039;s GST administrative powers and follows the GST Council&#039;s recommendation.</description>
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