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    <description>The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supply details in Form GSTR-1 for July 2017 to September 2018 by the due date, provided they furnish those details in Form GSTR-1 within the specified remedial filing window; the change amends Notification SRO-33 and is made under the Act&#039;s enabling power, coming into force with effect from 31st December 2019.</description>
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