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    <description>Extension of the statutory period for refund claims by specified persons under section 55 of the Uttarakhand GST Act; eligible entities may claim refund of tax paid on inward supplies subject to the Uttarakhand GST Rules, and, following availability of the common portal, may file applications to the jurisdictional tax authority within an extended period of eighteen months from the last date of the quarter in which the supply was received, effective 28 March 2018.</description>
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