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    <title>Appoint the 1st day of April, 2018, as the date from which the provisions of rule 138, 138-A, 138-B, 138-C, 138-D and forms GST EWB-01, GST EWB-02, GST EWB-03, GST EWB-04 and GST INV-1.</title>
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    <description>By statutory notification the government appointed the 1st day of April, 2018 as the date from which rules 138, 138-A, 138-B, 138-C and 138-D and forms GST EWB-01 to GST EWB-04 and GST INV-1 shall be deemed to have come into force, thereby giving retrospective effect to those procedural provisions and prescribed e-waybill and invoice forms under the enabling provisions of the GST enactment.</description>
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      <description>By statutory notification the government appointed the 1st day of April, 2018 as the date from which rules 138, 138-A, 138-B, 138-C and 138-D and forms GST EWB-01 to GST EWB-04 and GST INV-1 shall be deemed to have come into force, thereby giving retrospective effect to those procedural provisions and prescribed e-waybill and invoice forms under the enabling provisions of the GST enactment.</description>
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