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    <title>Extends the time limit for filing FORM GST ITC-01.</title>
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    <description>The Commissioner, under the State GST Act and rules, extends the time for registered persons who became eligible during July-September 2017 to file FORM GST ITC-01 declaring entitlement to avail input tax credit, by moving the procedural deadline to the date specified in the notification to allow preservation of their right to claim input tax credit.</description>
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