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    <description>Waiver of late fee is granted for registered persons who failed to furnish Form GSTR-3B returns for the specified periods, where their Form GST TRAN-1 declaration had been submitted but not filed on the common portal by the portal cut-off; the waiver is conditional on filing the TRAN-1 declaration by the later prescribed date and on filing the outstanding Form GSTR-3B returns by the stipulated final date.</description>
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      <description>Waiver of late fee is granted for registered persons who failed to furnish Form GSTR-3B returns for the specified periods, where their Form GST TRAN-1 declaration had been submitted but not filed on the common portal by the portal cut-off; the waiver is conditional on filing the TRAN-1 declaration by the later prescribed date and on filing the outstanding Form GSTR-3B returns by the stipulated final date.</description>
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