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    <description>Amendment is made to the Uttarakhand GST notification prescribing a special procedure by inserting the words and figures &quot;with effect from 1st day of January 2024&quot; after the phrase &quot;hereby notifies the following special procedure to be followed.&quot; The amendment is also deemed to have been inserted with effect from 31 July 2023, under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council.</description>
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