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    <title>Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS</title>
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    <description>Where a notice proposing rejection of a refund claim has been issued and the period for issuing the order under section 54 would expire during the pandemic window, the deadline for issuance is extended to fifteen days after receipt of the registered person&#039;s reply to the notice or to the prescribed cutoff date, whichever is later, thereby preserving adjudicatory timeframes affected by the pandemic.</description>
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      <description>Where a notice proposing rejection of a refund claim has been issued and the period for issuing the order under section 54 would expire during the pandemic window, the deadline for issuance is extended to fifteen days after receipt of the registered person&#039;s reply to the notice or to the prescribed cutoff date, whichever is later, thereby preserving adjudicatory timeframes affected by the pandemic.</description>
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