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    <title>West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2018</title>
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    <description>The amendment authorises the Commissioner, on the Council&#039;s recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and permits those filing under the extension to submit the related statement in FORM GST TRAN-2 by a later date; it also adds an additional statutory cross-reference into the relevant rule provision.</description>
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