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    <description>The Order amends the Explanation to section 44 of the Himachal Pradesh GST Act, 2017 by substituting the previously specified date with a later date for furnishing the annual return electronically, in view of technical problems that prevented registered persons (other than Input Service Distributors, persons under sections 51 or 52, casual taxable persons and nonresident taxable persons) from filing the annual return for the period 1 July 2017 to 31 March 2018.</description>
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