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    <title>Madhya Pradesh Goods and Services Tax (Third Removal of Difficulties) Order, 2018</title>
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    <description>Registered persons required to furnish annual returns under Section 44 (excluding specified categories) must file electronically; because the electronic filing system was not operational for the period from 1 July 2017 to 31 March 2018, the State Government, under section 172, amended the Explanation to section 44 by substituting the earlier prescribed date with a later date to extend the filing deadline for electronic submission.</description>
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