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    <description>The amendment waives the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, if they furnish those returns between 22 December 2018 and 31 March 2019; the notification is deemed effective from 31 December 2018.</description>
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      <description>The amendment waives the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, if they furnish those returns between 22 December 2018 and 31 March 2019; the notification is deemed effective from 31 December 2018.</description>
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