This notification shall come into force from 30th April 2021. Bihar Goods and Services Tax Act, 2017, the new proviso shall be inserted which is mentioned below. “Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Bihar Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021.”