State GST amendment alters proviso date, substituting one prescribed date and deeming an earlier effective date retroactively. Amendment substitutes the date in the third proviso of Notification No. 4/2018-State Tax with a later date under section 128 of the Jharkhand Goods and Services Tax Act, 2017, and declares the amendment to be deemed effective from the earlier specified date, producing retrospective effect for the affected proviso as published in the Gazette of Jharkhand.