GST notification amendment extends the relevant time limit in the Uttar Pradesh tax framework. The Commissioner of Commercial Tax, Uttar Pradesh amended an earlier GST notification issued under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The amendment substituted the date '28.02.2021' with '31.03.2021' in the prior notification, thereby extending the relevant time limit stated in that notification. It was deemed to have come into force with effect from 28 February 2021.