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    <description>Under authority of Section 128 of the Gujarat Goods and Services Tax Act, 2017 and on the Council&#039;s recommendation, the Government amends a prior state notification by substituting the third proviso&#039;s prescribed date with the later date specified in this notification, thereby extending the final filing date for FORM GSTR 1 for the period July 2017 to November 2019; the amendment is deemed to have come into force from the earlier statutory commencement date.</description>
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