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    <title>Mizoram Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018</title>
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    <description>An Explanation is inserted into subsection (4) of section 52 declaring that, due to registration failures on the common portal, the due date for furnishing the monthly statements for October, November and December 2018 is extended to 31st January, 2019, thereby providing a time-limited compliance relief to operators who collected the prescribed amount but could not file electronically within the original statutory period.</description>
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