Amnesty extension for GSTR-10 non filers extends filing deadline and makes it retroactively effective under GST statutory power. The notification amends an earlier GST notification to extend the terminal date for availment of amnesty for GSTR-10 non-filers by substituting the earlier date with a later date, and states that the amendment shall be deemed to have come into force from the original terminal date, issued under the state's GST statutory power.