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    <title>Relaxation in return filing procedure for first two months of GST implementation</title>
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    <description>Taxpayers must pay tax during the initial GST rollout using a summary return, Form GSTR-3B, submitted by the twentieth of the succeeding month; invoice-level reporting via regular GSTR-1 remains required for the transition months within staggered filing windows, with GSTR-2 auto-populated from GSTR-1. A temporary facility for uploading outward supplies is provided, and no late fees or penalties will be levied during the interim period to assist taxpayers in adapting to the new system.</description>
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      <description>Taxpayers must pay tax during the initial GST rollout using a summary return, Form GSTR-3B, submitted by the twentieth of the succeeding month; invoice-level reporting via regular GSTR-1 remains required for the transition months within staggered filing windows, with GSTR-2 auto-populated from GSTR-1. A temporary facility for uploading outward supplies is provided, and no late fees or penalties will be levied during the interim period to assist taxpayers in adapting to the new system.</description>
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