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    <title>OFFSET LAIBILITY SUCESSFULL</title>
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    <description>Late fee for GSTR-3B for specified months in 2017 was waived and amounts already paid will be credited to the taxpayer&#039;s electronic cash ledger; once the credit is reflected, the taxpayer may amend the relevant return. Filing is blocked while the system shows a pending liability, so taxpayers should verify ledger credits and contact the GST helpdesk to resolve any outstanding or technical issues before proceeding.</description>
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