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    <description>Amends a prior notification to substitute a terminal punctuation mark and to add a proviso waiving late fees for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the specified months/quarters by the due date, provided such details are furnished in FORM GSTR-1 within the prescribed compliance window, thereby granting conditional relief from late fees while preserving return and reporting requirements.</description>
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