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    <description>Returns in FORM GSTR-3B for each month from July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and registered persons must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.</description>
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