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    <title>Seeks to extend the time limit for filing of FORM GSTR-4</title>
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    <description>The Commissioner of State Tax amended a prior notification to substitute the original due date for filing FORM GSTR-4 with a later date, thereby extending the filing period; the amendment is deemed to have come into force retrospectively from the original due date and is issued under the statutory powers conferred by the Telangana Goods and Services Tax Act.</description>
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