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    <description>The amendment mandates that persons covered by the earlier notification must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021. The notification is declared to have been issued on 1 May 2021 and to have come into force with effect from 30 April 2021, thereby giving the extension retrospective effect and formalizing the revised filing deadline by inserting a new proviso in the prior notification.</description>
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      <description>The amendment mandates that persons covered by the earlier notification must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021. The notification is declared to have been issued on 1 May 2021 and to have come into force with effect from 30 April 2021, thereby giving the extension retrospective effect and formalizing the revised filing deadline by inserting a new proviso in the prior notification.</description>
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