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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 for registered persons who became eligible to claim input tax credit under sub section (1) of section 18 during July, August and September 2017, permitting submission of the declaration until 31 October 2017.</description>
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