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    <description>Amendment to a prior Uttar Pradesh SGST notification substitutes the date &quot;30th day of June, 2023&quot; with &quot;31st day of August, 2023&quot; in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is made in exercise of the power under Section 128 on the recommendation of the Council and is stated to operate retrospectively from 30 June 2023. The legal effect is confined to replacing the date reference in the earlier notification; no other substantive change is indicated.</description>
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