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    <description>The State Government substitutes the applicability date in the referenced central GST notification by replacing &quot;the 30th day of November, 2017&quot; with &quot;the 31st day of December, 2017&quot;, thereby extending the deadline; the amendment is declared effective from 15th November, 2017 and is issued pursuant to the cited State GST Act and Rules with Central Government approval.</description>
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