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    <description>Amendment inserts a proviso in specified Central Tax notifications granting taxpayers who obtained GSTIN via the migration notification an extension to furnish FORM GSTR-3B electronically through the common portal for the relevant period, with returns to be furnished by the last day of December.</description>
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      <description>Amendment inserts a proviso in specified Central Tax notifications granting taxpayers who obtained GSTIN via the migration notification an extension to furnish FORM GSTR-3B electronically through the common portal for the relevant period, with returns to be furnished by the last day of December.</description>
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