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    <description>Returns for the months of July and August 2017 are required to be furnished in FORM GSTR-3B electronically through the common portal, pursuant to sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 and section 168 of the Chhattisgarh Goods and Services Act, 2017, with the notification taking effect from 8th August 2017.</description>
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