Extension of notification period extends applicability window and postpones statutory GST compliance deadline under governing rules. The Commissioner, exercising powers under the Chhattisgarh Goods and Services Tax Act and rules, amends Notification No. 34/2018-State Tax by substituting the words, figures and letters in the first paragraph's third proviso: the earlier covered period is replaced with an extended interval ending in February of the subsequent year, and the earlier deadline is postponed to the last day of March of that subsequent year, effecting only a textual substitution of the specified period and deadline.