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    <description>Extension of time limits under section 168A of the West Bengal GST Act extends statutory deadlines for completion of proceedings, issuance of orders and filing of appeals, replies, applications, reports, documents and returns due during the affected period to a later specified date, subject to stated exclusions including certain chapters, specified sections and e way bill obligations; special shorter extensions apply to actions under a named rule, and timelines for issuance of refund rejection orders are extended to fifteen days after receipt of reply or to the later specified date.</description>
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