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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Uttarakhand Goods and Service Tax Rules, 2017 in certain cases</title>
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    <description>Extension of the filing period for FORM GST TRAN-1 is granted to the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, subject to recommendation by the Council; the Commissioner extends the deadline to 31 January 2019 by exercising powers under the procedural rule read with the enabling Act.</description>
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