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    <title>Recommendations on opening of migration window for tax payers till 31st August, 2018</title>
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    <description>Opening of a migration window allows taxpayers who filed Part A of FORM GST REG-26 but not Part B to approach their jurisdictional Central Tax/State Tax nodal officers to have details forwarded to GSTN for enabling migration. A late fee waiver is provided by requiring affected taxpayers to first file returns and pay late fees, which will then be reversed in the cash ledger under the tax head.</description>
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      <description>Opening of a migration window allows taxpayers who filed Part A of FORM GST REG-26 but not Part B to approach their jurisdictional Central Tax/State Tax nodal officers to have details forwarded to GSTN for enabling migration. A late fee waiver is provided by requiring affected taxpayers to first file returns and pay late fees, which will then be reversed in the cash ledger under the tax head.</description>
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