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    <title>Extend the furnishing return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019.</title>
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    <description>The return 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 the corresponding tax liability shall be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date.</description>
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