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    <title>Bihar Goods and Services Tax (Third Removal of Difficulties) Order, 2018</title>
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    <description>The Order substitutes the Explanation to section 44 of the Bihar GST Act to extend the prescribed date for furnishing the annual return-addressing inability to file the annual return for the period 1 July 2017 to 31 March 2018 due to the electronic filing system not being operational-and takes effect from 31 December 2018 under the Governor&#039;s power in section 172.</description>
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