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    <description>The Commissioner, acting under the second proviso to sub section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017, amends Notification No. CCT/26-2/2018-19/64/1825 by inserting the words &quot;and May&quot; after &quot;April&quot; in the second proviso, thereby extending the temporal reference in that proviso to include May.</description>
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