Effective date amendment inserts a future commencement phrase while deeming it operative from an earlier commencement date. The Government, under section 148 of the Meghalaya GST Act, amends Notification No. 30/2023 State Tax by inserting the words 'with effect from 1st day of January 2024' after the phrase 'hereby notifies the following special procedure to be followed,' and declares that those words shall be deemed to have been inserted with effect from 31st July, 2023.