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      <description>Extension of time for filing FORM GSTR-3B for the period from July 2017 to November 2018 applies to taxpayers who obtained GSTIN under the specified government order. The returns are to be furnished electronically through the common portal on or before 31 December 2018, by way of an inserted proviso in the earlier notifications under the Uttarakhand Goods and Services Tax framework.</description>
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