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    <title>Authorisation of Joint Commissioners of State Tax of the Taxpayer Services District to exercise the powers under the proviso to sub-rule (1) of rule 23 of the Kerala Goods and Services Tax Rules, 2017</title>
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    <description>Joint Commissioners of State Tax in Taxpayer Services Districts are authorised under the first proviso to rule 23(1) of the Kerala Goods and Services Tax Rules, 2017, to extend the time limit for filing an application for revocation of cancellation of registration.</description>
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