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    <title>Removal of difficulty order under section 172 of HGST Act, 2017 regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019</title>
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    <description>An administrative removal of difficulty order under Section 172 extends the deadline for furnishing annual returns under Section 44 because the prescribed electronic filing system was not operational; annual returns for the first GST year must be furnished by 30 June 2019 to alleviate procedural impediments to compliance.</description>
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      <description>An administrative removal of difficulty order under Section 172 extends the deadline for furnishing annual returns under Section 44 because the prescribed electronic filing system was not operational; annual returns for the first GST year must be furnished by 30 June 2019 to alleviate procedural impediments to compliance.</description>
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