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    <title>Extends the time limit for making a declaration, in FORM GST ITC-01</title>
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      <description>Extension of the time limit to make a declaration in FORM GST ITC-01 for claiming input tax credit is authorised by the Commissioner and supersedes the earlier notification; it applies to registered persons who became eligible during July-November 2017, permitting those registrants additional time to submit the prescribed declaration within the newly specified timeframe.</description>
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