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    <description>The Uttar Pradesh Fifty Seventh Amendment to the GST Rules amends FORM GSTR-9 Instructions by substituting all references to &quot;April, 2022 to September, 2022&quot; with wording extending the period to include October 2022 and specifying that such returns are &quot;filed upto 30th November, 2022,&quot; with the substitution applied in paragraph 7 and in Table entries against serial numbers 10 to 13.</description>
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