Extension of notification period under Uttar Pradesh SGST by substituting the cutoff date and giving retrospective effect. The Uttar Pradesh SGST notification amends an earlier notification by substituting the date '30th day of June, 2023' with '31st day of August, 2023.' The amendment is made under the power to issue further changes and is deemed to have come into force from 30th June 2023, so the substituted date applies from that time onward.