GST notification amendment revises the operative date in an Assam tax notification and applies retrospectively. Amendment under the Assam Goods and Services Tax Act, 2017 revises an earlier notification by substituting the date '30th day of June, 2023' with '31st day of August, 2023' in the specified notification. The amendment is issued under section 148 on the recommendation of the Council and is given retrospective effect from 30th day of June, 2023.