Reverse Charge Mechanism exemption extended; payment obligation under the Act deferred until a later notified date. The amendment omits the proviso under Paragraph 1 of the principal rate notification and preserves the exemption in Notification No.8/2017 Central Tax (Rate) as amended, thereby extending the exemption from the Reverse Charge Mechanism payment obligation for all registered persons until the later date specified by the notification and its subsequent substitutions.