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    <description>The Commissioner amends S.O. 206 (23 December 2020) by inserting a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1: registered persons required to furnish returns may submit GSTR-1 for the tax period April 2021 by the twenty-sixth day of the month succeeding that tax period, as provided in S.O. 109 dated 1 July 2021.</description>
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