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    <description>Amendment under authority of section 148 of the Goa Goods and Services Tax Act, 2017 substitutes the figures, letters and words &quot;31st day of August, 2020&quot; in the first proviso of the third paragraph of Notification No. 38/1/2017-Fin(R&amp;C)(100)//2805, dated 8 May 2019, with the figures, letters and words &quot;31st day of October, 2020&quot;, thereby extending the deadline specified in that proviso.</description>
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