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    <description>A proviso to rule 22(4) directs that where, instead of replying to a notice for contravention of clause (b) or (c) of section 29(2), the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG-20. The amendment also prescribes substituted and newly inserted forms and related procedural and documentation requirements across the Rules.</description>
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