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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases</title>
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    <description>Extension of time is provided for submission of FORM GST TRAN-1 for a class of registered persons unable to file by the due date because of technical difficulties on the common portal. The Commissioner, relying on rule-based powers and Council recommendations, supersedes the prior order insofar as inconsistent and fixes a new cut-off for submission for those cases recommended by the Council while preserving actions or omissions before supersession.</description>
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      <description>Extension of time is provided for submission of FORM GST TRAN-1 for a class of registered persons unable to file by the due date because of technical difficulties on the common portal. The Commissioner, relying on rule-based powers and Council recommendations, supersedes the prior order insofar as inconsistent and fixes a new cut-off for submission for those cases recommended by the Council while preserving actions or omissions before supersession.</description>
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