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    <title>Regarding the extension of time limits under GST laws in view of the Hon&#039;ble Supreme Court&#039;s order dated 27.04.2021.</title>
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    <description>Extension of limitation periods under the Chhattisgarh Goods and Services Tax Act, 2017 is governed, with necessary modifications, by the provisions issued on 20 July 2021 concerning the Supreme Court&#039;s order dated 27 April 2021. Exercising powers under section 168(1), the Commissioner of State Tax makes those provisions applicable under the Chhattisgarh GST Act to secure uniform application of the extended GST limitation framework.</description>
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