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    <description>Amendment substitutes the prescribed last date for filing the annual composition return, FORM GSTR-4, for the financial year 2020-21 by replacing the earlier deadline with a later date. The amendment is made under the powers conferred by section 148 of the State GST Act and shall be deemed to have come into force with effect from the earlier deadline date.</description>
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      <description>Amendment substitutes the prescribed last date for filing the annual composition return, FORM GSTR-4, for the financial year 2020-21 by replacing the earlier deadline with a later date. The amendment is made under the powers conferred by section 148 of the State GST Act and shall be deemed to have come into force with effect from the earlier deadline date.</description>
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