GST notification amendment extends the specified date and gives the change retrospective effect under Andhra Pradesh tax law. An amendment under the Andhra Pradesh Goods and Services Tax framework substitutes the date in the seventh proviso from 30 June 2023 to 31 August 2023. The amendment is issued under the power conferred by the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, and is deemed to have come into force from 30 June 2023.