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    <title>Waiving Late Fee for GSTR 3B Oct-2017 to April-2018</title>
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    <description>A waiver of the late fee for failure to furnish FORM GSTR-3B for the months Oct 2017-Apr 2018 is provided for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier portal cutoff, conditional upon filing the TRAN-1 declaration by the remedial date and filing each outstanding GSTR-3B return by the final deadline specified in the notification.</description>
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