Extension of option period for promoters to pay GST at earlier rates with input tax credit, postponing the election deadline. Amendment to Notification No. 11/2017-State Tax (Rate) substitutes the earlier day-of-month references in specified entries of the Table (serial number 3, items (ie) and (if)) and in Annexure IV with a later day-of-month reference, thereby extending the deadline for promoters to elect to pay GST at the earlier rates with input tax credit; the change is made under the specified provisions of the Maharashtra Goods and Services Tax Act, 2017 on the Council's recommendation.