Amendment of notification: substitution of statutory deadline to extend the operative date to 31st December 2020. The Commissioner, exercising powers under the Arunachal Pradesh GST framework and on the Council's recommendation, amends Notification No. 39/2020 - State Tax dated 5 May 2020 by substituting the previously specified deadline with a later calendar date, thereby extending the notification's operative timeframe; no other terms are altered.