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      <description>The Commissioner specifies that Form GSTR-3B returns for the listed months must be furnished electronically through the common portal on or before the corresponding last dates in the Table. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return.</description>
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