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    <description>The notification amends the proviso to extend the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, covering months July 2019 to September 2019, allowing submission of those monthly GSTR-1 returns until 24th March 2020; the amendment is issued under section 37 read with section 168 of the Arunachal Pradesh GST Act and is deemed effective from 20th December 2019.</description>
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