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    <description>Notification extends GST-related time limits for completion or compliance of actions by authorities or persons that fell during the specified mid-April to end-May period, covering proceedings, orders, notices, filings and returns, but excludes certain substantive and procedural provisions and associated rules. A specific rule receives a separate short extension into mid-June, and timelines for issuance of orders on refund rejection are extended to fifteen days after receipt of reply or to the end of May, whichever is later. The notification is effective from mid-April 2021.</description>
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      <description>Notification extends GST-related time limits for completion or compliance of actions by authorities or persons that fell during the specified mid-April to end-May period, covering proceedings, orders, notices, filings and returns, but excludes certain substantive and procedural provisions and associated rules. A specific rule receives a separate short extension into mid-June, and timelines for issuance of orders on refund rejection are extended to fifteen days after receipt of reply or to the end of May, whichever is later. The notification is effective from mid-April 2021.</description>
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