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    <description>Amendment extends deadlines for taxpayers with provisional identifiers who did not complete migration, substituting later cutoff dates for furnishing required particulars to the jurisdictional nodal officer and for sending those particulars by email to the GSTN, thereby adjusting the compliance window under the earlier notification.</description>
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      <description>Amendment extends deadlines for taxpayers with provisional identifiers who did not complete migration, substituting later cutoff dates for furnishing required particulars to the jurisdictional nodal officer and for sending those particulars by email to the GSTN, thereby adjusting the compliance window under the earlier notification.</description>
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