Extension of statutory deadline: amends prior notification to extend effective date and deem retrospective commencement. Amendment under section 148 substitutes the earlier cut-off date in Notification No. 3/2023-State Tax with a later date, thereby extending the period of applicability of that notification; the amendment is expressly deemed to have come into force from the original earlier date, preserving retrospective effect and referencing the principal notification published in the Gazette.