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    <title>Uttar Pradesh Goods and Services Tax (Third Removal of Difficulties) Order, 2019</title>
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    <description>The Order, issued under the Act&#039;s removal-of-difficulties power, amends the Explanation to the annual-return provision to extend the last date for furnishing annual returns for affected registered persons because the electronic filing system was not yet operational, thereby allowing delayed electronic filing once the system is available.</description>
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