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    <title>Gujarat Goods and Services Tax (Third Amendment) Rules, 2022</title>
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    <description>The Gujarat GST (Third Amendment) Rules, 2022, effective from 16 November 2022, amend FORM GSTR-9 instructions to change the reporting period to April 2022 through October 2022 and allow filing of those returns up to 30th November 2022. The amendment substitutes corresponding wording in paragraph 7 and the Table for serial numbers 10-13 to reflect the extended period and the specified filing deadline.</description>
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