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    <title>Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.</title>
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    <description>Amendment substitutes the earlier specified monthly range with an expanded range and replaces the earlier filing cut-off with a later date, extending the period and deadline for furnishing details of outward supplies in FORM GSTR-1 for newly migrated taxpayers. The amendment is made under section 148 of the Assam Goods and Services Tax Act, 2017 and is declared to be deemed to have come into force from the earlier cut off date, thereby making the extended filing eligibility retrospective for the affected taxpayers.</description>
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      <description>Amendment substitutes the earlier specified monthly range with an expanded range and replaces the earlier filing cut-off with a later date, extending the period and deadline for furnishing details of outward supplies in FORM GSTR-1 for newly migrated taxpayers. The amendment is made under section 148 of the Assam Goods and Services Tax Act, 2017 and is declared to be deemed to have come into force from the earlier cut off date, thereby making the extended filing eligibility retrospective for the affected taxpayers.</description>
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