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    <description>The Order substitutes the date in the Explanation to section 44 of the Goa GST Act, extending the deadline for electronic filing of the annual return for the period 1 July 2017 to 31 March 2018 to 30th November, 2019, issued under the Removal of Difficulties power and deemed effective from 26th August, 2019 to address technical problems preventing timely filing.</description>
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