Exemption under section 9(4) CGST Act extended, deferring tax payment under central GST rules until revised date. The amendment extends the exemption from payment of tax under section 9(4) of the Central Goods and Services Tax Act, 2017 by substituting the earlier cutoff date in Notification No. 8/2017 - Central Tax (Rate) with a later date, thereby extending the period during which the specified central GST levy is not payable.