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    <description>Extension of the filing deadline for returns in FORM GSTR-3B: a proviso added to the principal Tripura finance notification requires the July 2019 FORM GSTR-3B to be furnished electronically through the common portal by the extended date specified in the proviso. The amendment alters the first paragraph of the earlier notification and the new notification takes effect from the stated date in August 2019, providing a time-limited procedural extension for electronic filing.</description>
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