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    <title>Extension of due date for filing of application for refund under section 55 by notified agencies</title>
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    <description>Notification extends the filing period for specified persons entitled to refunds of tax paid on inward supplies and requires them to submit refund applications to the jurisdictional tax authority in the prescribed form and manner, noting that claims can be filed via the common portal and that existing conditions and restrictions under the State GST Rules continue to apply.</description>
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      <description>Notification extends the filing period for specified persons entitled to refunds of tax paid on inward supplies and requires them to submit refund applications to the jurisdictional tax authority in the prescribed form and manner, noting that claims can be filed via the common portal and that existing conditions and restrictions under the State GST Rules continue to apply.</description>
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