Offline payment procedure modification postpones the operational start date while maintaining all other notification provisions. The notification defers the commencement date for the offline payment procedure for tax, interest, penalty and other amounts under the Delhi Value Added Tax framework while retaining all other provisions of the earlier notification; it is issued under the rule-making powers of the Delhi VAT Rules and Act and instructs publication, departmental circulation, website upload of detailed physical and e-payment processes, and broader publicity to ensure implementation.