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    <title>Advisory regarding extension of due date for furnishing form GSTR-1 for certain districts of Tamil Nadu</title>
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    <description>Extension of the due date for furnishing Form GSTR-1 is granted for specified Tamil Nadu districts, moving the deadline from the 11th to the 13th of December. Because the notification was issued after the original due date, invoices filed during the extended period will not populate in the GSTR-2B for the subsequent month; taxpayers should therefore take Input Tax Credit (ITC) on the basis of GSTR-2A.</description>
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      <description>Extension of the due date for furnishing Form GSTR-1 is granted for specified Tamil Nadu districts, moving the deadline from the 11th to the 13th of December. Because the notification was issued after the original due date, invoices filed during the extended period will not populate in the GSTR-2B for the subsequent month; taxpayers should therefore take Input Tax Credit (ITC) on the basis of GSTR-2A.</description>
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