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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN under rule 117(1A) of the Central Goods and Services tax rule. 2017 in certain cases</title>
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    <description>Extension of time for submission of FORM GST TRAN-I is authorised for registered taxpayers who could not file by the due date due to technical difficulties on the common portal; the Commissioner, on the Council&#039;s recommendation, extended the filing period until 31 January 2019 and the implementing circular is available on the CBIC website.</description>
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