Compliance deadline extension: substituted deadline to 31st August 2023, retroactive to 30th June 2023 under GST. Amendment substitutes the date in the seventh proviso of the state GST notification with the 31st day of August, 2023; the amendment is made on the recommendation of the GST Council and is deemed to have come into force with effect from the 30th day of June, 2023, thereby giving retrospective effect to the substituted date.