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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the West Bengal Goods and Service Tax Rules, 2017 in certain cases.</title>
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    <description>Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168, allowing a specified class of registered persons additional time to file where they could not submit by the due date due to technical difficulties on the common portal, and limited to cases recommended by the Council.</description>
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