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    <description>The amendment inserted a proviso extending the time for filing the July 2018 return in Form GSTR-3B. The return was to be furnished electronically through the common portal on or before 24 August 2018. The notification was issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017, on the recommendations of the Council.</description>
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