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    <description>Amendments convert fixed post commencement timelines in rules 118, 119 and 120 into the period specified in rule 117 or such further period as extended by the Commissioner, postpone the deadline in rule 24 to a later calendar date, insert a marginal heading for revision of declaration in Form GST TRAN 1 in rule 120A, and amend FORM GST REG 29 to change its heading to cancellation of registration of migrated taxpayers and replace &quot;Provisional ID&quot; with &quot;GSTIN.&quot;</description>
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