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    <title>Order under section 172 of the HGST Act, 2017 to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the said Act.</title>
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    <description>Extension of the statutory deadline to furnish annual GST returns in Forms GSTR-9, GSTR-9A and GSTR-9C is ordered under the Governor&#039;s powers, substituting a later calendar date for the previously notified due date due to non-availability of the mandated electronic filing system; the extension applies to registered persons required to file annual returns under the Act, excluding specified classes such as Input Service Distributors, persons subject to tax deduction/collection at source, casual taxable persons and non-resident taxable persons.</description>
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      <description>Extension of the statutory deadline to furnish annual GST returns in Forms GSTR-9, GSTR-9A and GSTR-9C is ordered under the Governor&#039;s powers, substituting a later calendar date for the previously notified due date due to non-availability of the mandated electronic filing system; the extension applies to registered persons required to file annual returns under the Act, excluding specified classes such as Input Service Distributors, persons subject to tax deduction/collection at source, casual taxable persons and non-resident taxable persons.</description>
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