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    <description>Appellate Tribunal filing timelines under the Odisha Goods and Services Tax Act, 2017 are revised. Appeals for orders communicated before 1 May 2026 and applications for orders passed before 1 February 2026 may be filed up to 31 July 2026. Appeals and applications relating to later orders remain governed by the statutory periods of three months from communication and six months from the order date, respectively. The earlier notification is superseded, subject to actions already taken or omitted, and the revision is deemed effective from 30 June 2026.</description>
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