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    <description>The amendment substitutes the proviso&#039;s specified cut off date in the earlier notification with a later cut off date under the powers of section 128 of the Goods and Services Tax Act, following the Council&#039;s recommendation. The notification declares that the amendment is deemed to have come into force from the original earlier cut off date, giving the date substitution retrospective effect while leaving other terms of the original notification unchanged.</description>
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      <description>The amendment substitutes the proviso&#039;s specified cut off date in the earlier notification with a later cut off date under the powers of section 128 of the Goods and Services Tax Act, following the Council&#039;s recommendation. The notification declares that the amendment is deemed to have come into force from the original earlier cut off date, giving the date substitution retrospective effect while leaving other terms of the original notification unchanged.</description>
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