Point of Taxation Rules interpretation: 'received/paid' now read as received or receivable/paid or payable, affecting ST 3 filings. The amendment authorises the Central Board of Excise and Customs to specify documents and timeframes for submission with applications and to extend prescribed filing periods where special circumstances exist. It also amends Form ST 3 to state that the terms 'received/paid' shall be construed as 'received or receivable / paid or payable' under the Point of Taxation Rules, 2011. These changes operate from publication in the Official Gazette.