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    <title>What is in a month with respect to GST Perspective</title>
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    <description>A statutory month is to be computed as a calendar month (28-31 days as applicable); a period of three months thus expires on the corresponding date in the third calendar month, producing variable day totals. This calendar-month rule controls computation of limitation for filing first appeals under GST and determines eligibility for condonation of delay, affecting pre-deposit and appeal preparation timelines.</description>
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