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    <title>The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019.</title>
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    <description>The Order invokes the Governor&#039;s power to remove difficulties and amends the annual-return provision to extend the electronic filing deadline for registered persons (excluding input service distributors, certain specified taxpayers, casual taxable persons and non-resident taxable persons) because the electronic system for furnishing annual returns was not yet operational, thereby adjusting the compliance timeline to permit filing once the system is functional.</description>
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