Extension of deadline: state GST notification deadline extended with retrospective effect to a later date. Amendment substitutes '31st day of May, 2021' with '31st day of July, 2021' in the specified proviso of the notification, thereby extending the operative deadline, and declares the notification to be deemed to have come into force with effect from the 31st day of May, 2021, effecting a retrospective commencement of the amended provision under the State GST regulatory power.