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    <title>Time period for filing of details in FORM GSTR-3</title>
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    <description>Extension of the statutory timeline for furnishing monthly returns in Form GSTR-3: the Commissioner, on Council recommendations and under the Act, prescribes alternate mid- and late-September filing windows for the two specified months and declares the notification effective from the stated August effective date, thereby altering the compliance timeline for those months.</description>
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