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    <description>Amendment under section 148 substitutes the dates in notification No.31/2018-Central Tax, as issued via G.O.Ms No.186: paragraph 2 clause (i) is revised by replacing the original date with a later date, and paragraph 2 clause (iv) is likewise revised by substituting its original date with a subsequent date, thereby altering the specified compliance deadlines without changing other terms of the notification.</description>
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      <description>Amendment under section 148 substitutes the dates in notification No.31/2018-Central Tax, as issued via G.O.Ms No.186: paragraph 2 clause (i) is revised by replacing the original date with a later date, and paragraph 2 clause (iv) is likewise revised by substituting its original date with a subsequent date, thereby altering the specified compliance deadlines without changing other terms of the notification.</description>
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