Effective date amendment: notification for rule 138E deferred to a later commencement, replacing the earlier notified date. Amendment to a prior state GST notification substitutes the previously notified commencement date for provisions of rule 138E of the Kerala Goods and Services Tax Rules, 2017 by replacing the earlier specified date with a later date for the commencement of rule 138E, effecting a change in the notified commencement timeline.