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    <title>Extends the time limit for making a declaration, in FORM GST ITC-01.</title>
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    <description>Extends the time limit for making a declaration in FORM GST ITC-01 so registered persons who became eligible in July, August and September 2017 may declare entitlement to input tax credit until 31 October 2017; issued by the Commissioner under the applicable statutory rule-making power as procedural relief for filing the specified declaration.</description>
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