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    <title>Notification to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers under the HGST Act, 2017</title>
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    <description>Extension of the filing deadline for furnishing returns in FORM GSTR-3B for newly migrated taxpayers by amending prior notifications: the previously specified range of months is expanded and the earlier submission deadline is replaced with a later calendar date so that newly migrated assessees have additional time to file consolidated GSTR-3B returns.</description>
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