Notification amendment expands the eligible look-back period for GST matters and postpones the compliance cut-off date. The notification amends the earlier G.O. by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' in the first paragraph, and by replacing the operative date '1st day of October' with '1st day of December' in the second paragraph; the amendment is deemed to have come into force on 30th September, 2020.