Retrospective commencement of GST amendment provisions through notification appoints the effective date for specified statutory sections. The Government of Jammu and Kashmir appointed 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Jammu and Kashmir Goods and Services Tax (Second Amendment) Act, 2025 are deemed to have come into force.