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    <title>Is extension of two months as discussed in section 141 automatic?</title>
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    <description>Extension of the two month period under the transitional provision is not automatic; the Commissioner may grant an extension only on sufficient cause being shown, requiring an applicant to present grounds for relief and for the Commissioner to adjudicate the request under the statutory transitional framework for GST.</description>
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      <title>Is extension of two months as discussed in section 141 automatic?</title>
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      <description>Extension of the two month period under the transitional provision is not automatic; the Commissioner may grant an extension only on sufficient cause being shown, requiring an applicant to present grounds for relief and for the Commissioner to adjudicate the request under the statutory transitional framework for GST.</description>
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