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    <description>The Order substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017 by extending the prescribed due date for furnishing annual returns for registered persons (with specified exclusions) to address technical problems that prevented filing of the annual return for the period from 1 July, 2017 to 31 March, 2018, and makes the amendment effective retrospectively under the powers conferred by section 172.</description>
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