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    <description>The Order substitutes the Explanation to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 to declare new deadlines for electronic filing of annual returns affected by technical problems: the return for 1 July 2017-31 March 2018 to be furnished on or before 31 December 2019, and the return for 1 April 2018-31 March 2019 to be furnished on or before 31 March 2020.</description>
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