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    <title>Extension of Time Limit for Filing GST ITC-01 Declaration under Uttar Pradesh GST Rules, 2017</title>
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    <description>Time limit for filing Form GST ITC-01 was extended for registered persons who became eligible to avail input tax credit under Section 18(1) during July 2017 to November 2017. The declaration deadline was fixed as 31 January 2018 under the relevant State GST framework and rule governing transitional credit declarations.</description>
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