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    <description>Amendment substitutes the compliance cutoff date in the earlier notification by replacing the original 31st day of May, 2021 with the 30th day of June, 2021, extending the operative deadline. The Commissioner, exercising powers under section 168 of the Manipur Goods and Services Tax Act, 2017 and sub rule (3) of rule 45 of the Manipur GST Rules, 2017, declares the amendment to be deemed effective from the original cutoff date, producing retrospective commencement of the substituted deadline.</description>
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      <description>Amendment substitutes the compliance cutoff date in the earlier notification by replacing the original 31st day of May, 2021 with the 30th day of June, 2021, extending the operative deadline. The Commissioner, exercising powers under section 168 of the Manipur Goods and Services Tax Act, 2017 and sub rule (3) of rule 45 of the Manipur GST Rules, 2017, declares the amendment to be deemed effective from the original cutoff date, producing retrospective commencement of the substituted deadline.</description>
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