Notification amendment extends the GST compliance deadline to 31st August with retrospective effect under section 148. Amendment replaces the date '30th day of June, 2023' in an earlier Goa GST notification with '31st day of August, 2023', issued under the authority of section 148 of the Goa Goods and Services Tax Act, 2017, and declares the amendment deemed to have come into force from the 30th day of June, 2023.