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    <description>The notifications extend deadlines for specified GST filings and declarations: extended furnishing of FORM GSTR 7 (TDS return), deferred submission timelines for FORM GSTR 1 for different turnover classes, prescribed due date for FORM GSTR 3B, and extension for filing FORM GST ITC 04 for job worker movements. The Government also authorises a special quarterly procedure for small turnover registrants to furnish outward supplies in FORM GSTR 1 and exempts certain nonresident suppliers of online services from submitting FORM GSTR 9 and FORM GSTR 9C, with obligations to discharge liabilities through electronic ledgers by the extended dates.</description>
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