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    <description>The West Bengal GST Rules are amended to extend a deadline in rule 24, to replace fixed ninety day references in rules 118-120 with a reference to the period specified in rule 117 or any further period as extended by the Commissioner, to insert a marginal heading for revision of declarations in FORM GST TRAN-1 under rule 120A, and to revise FORM GST REG-29 by changing its heading to cancellation of registration of migrated taxpayers and replacing &quot;Provisional ID&quot; with &quot;GSTIN.&quot;</description>
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