GST compliance date extension alters a previously notified deadline for specified statutory provisions under the Act. The State Government, invoking powers under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, amends Notification No. F A-3-05-2019-1-V(50) by substituting the originally notified effective date with a new effective date for the operative provision, without altering other terms of the original notification.