Effective date amendment extends the notification deadline to 31 August 2023 while deeming it effective from 30 June 2023. The amendment substitutes the operative date '30th day of June, 2023' with '31st day of August, 2023' in Notification No. 03/2023-State Tax and provides that the notification shall be deemed to have come into force with effect from the 30th day of June, 2023, effecting a temporal adjustment while retaining retrospective commencement.