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    <title>Seeks to extend dates of specified compliances in exercise of powers under section 168A of the WBGST Act.</title>
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    <description>The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.</description>
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      <description>The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.</description>
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