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    <title>Jharkhand Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.</title>
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    <description>The Order administratively extends the statutory annual return filing date by substituting the date in the Explanation to the annual-return provision, thereby allowing affected registered persons (other than specified exempt categories) to furnish their annual returns electronically despite prior technical filing difficulties; the amendment is effected under the removal-of-difficulties power and is given retrospective effect to validate the extended timeline.</description>
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