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    <description>Extension of the time limit for furnishing details of inward supplies in FORM GSTR-2 was ordered under the first proviso to sub section (2) of section 38 of the Assam GST Act, 2017. The Commissioner, on Council recommendations, specified September 2017 filing windows for July and August 2017 returns and declared the notification effective from 8 August 2017.</description>
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