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    <description>Persons whose registration under the Uttarakhand Goods and Services Tax Act, 2017 was cancelled by the proper officer on or before 30 September 2018 were permitted to furnish the final return in FORM GSTR-10 up to 31 December 2018. The notification extends the time for filing the final return for the specified class of cancelled registrants under section 45, read with section 148 and rule 81.</description>
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