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    <description>Amendment substitutes the earlier deadline in the ninth and tenth provisos of the notification by extending the filing cut off for the conditional waiver of late fee for delayed FORM GSTR 3B returns; the substitute date replaces the previous date wherever it occurs and the notification is deemed to have come into force from an earlier specified date, effecting the extension and validating filings made during the interim on the recommendation of the Goods and Services Tax Council.</description>
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      <description>Amendment substitutes the earlier deadline in the ninth and tenth provisos of the notification by extending the filing cut off for the conditional waiver of late fee for delayed FORM GSTR 3B returns; the substitute date replaces the previous date wherever it occurs and the notification is deemed to have come into force from an earlier specified date, effecting the extension and validating filings made during the interim on the recommendation of the Goods and Services Tax Council.</description>
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