GST compliance date extension amended by substituting the earlier deadline with a later date in the existing notification. The Uttar Pradesh GST Commissioner amended the earlier notification dated 22 June 2020 by substituting the date '30th September, 2020' with '31st October, 2020.' The amendment is a direct textual substitution made under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Rules, on the recommendations of the Council.