Deadline extension for option to pay at old GST rates with input tax credit, shifting the final date forward. This amendment to Notification No. 11/2017 substitutes the stated day of the month in the Table (serial 3, items (ie) and (if), column (5)) and in Annexure IV, thereby extending the last date for promoters to opt to pay tax at the old GST rates with entitlement to input tax credit as provided in those entries.